Brief Exercise 12-2 Trading securities [L012-2] S & L Financial buys and soils securities expecting to earn profits on short-term differences in price. On December 27, 2016, S & L purchased Coca-Cola common shares for $860,000 and sold the shares on January 3, 2017, for $866,000. At December 31, the shares had a fair value of $858, 500. What pretax amounts did S & L include in its 2016 and 2017 earnings as a result of this investment