BE 12-4 Available-for-sale securities LO12-4 S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2021, S&L pur- chased Coca-Cola bonds at par for 5875,000 and sold the bonds on January 3, 2022. for $880.000. At December 31. the bonds had a fair value of $873,000, and S&L has the intent and ability to hold the investment until fair value recovers. What pretax amounts did S&L include in its 2021 and 2022 net income as a result of this investment? For the Coca-Cola bonds described in BE 12-4, prepare journal entries to record(a) any unrealized gains or losses occurring in 2021 and (b) the sale of the bonds in 2022, including recognition of any unrealized gains in 2022 prior to sale and reclassification of amounts out of OCI. BE 12-5 Available for sale securities L012-4