Boneau Company purchased $5,000,000 of 12%, 5-year bonds from Chouteau, Inc. on January 1, 2018, with interest payable on July 1 and January 1. The bonds sold for $5,386,087 at an effective interest rate of 10%. Using the effective-interest method, Boneau Company decreased the Available-for-Sale Debt Securities account for the Chouteau, Inc. bonds on July 1, 2018 and December 31, 2018 by the amortized premiums of $30,696 and $32,230, respectively. 4) At December 31, 2018, the fair value of the Chouteau, Inc. bonds was $5,400,000. What should Boneau Company report as other comprehensive income and as a separate component of stockholders' equity? 5) At April 1, 2019, Boneau Company sold the Chouteau bonds for $5,450,000. After accruing for interest, the carrying value of the Chouteau bonds on April 1, 2019 was $5,456,240. Assuming Boneau Company has a portfolio of Available-for-Sale Debt Securities, what should Boneau Company report as a gain or loss on the bonds?