Bogisich purchased 1,500 bonds of Bayer inc in 2025 for $710 per bond. The value of these holdings was $880 per bond on December 31, 2025, and $620 per bond on December 31, 2026. During 2027, Bogisich sold all of its Bayer bonds at $810 per bond. Ignoring interest revenue and amortization of any premium or discount from these bonds, what amount of gain or loss would Bogisich report on its income statement in 2025, 2026, and 2027 related to these bonds if the bonds are classified as Held-to-maturity [ 6 points] Available-for-sale [6 points] Trading securities [ 6 points] Input a gain as a positive number and a loss as a negative number. Prepare the December 31,2026 adjusting entry assuming the investment is classified as available for sale. [4 points)