Brief Exercise 12-4 (Algo) Available-for-sale securities; financial statement effects [LO12-4] S\&L Financial buys and sells securities which it classifies as available-for-sale. Assume that on December 27, 2024, S\&L purchased Coca-Cola bonds at par for $965,000 and sold the bonds on January 3,2025 , for $968,500. At December 31 , the bonds had a fair value of $960,000, 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 2024 and 2025 net income as a result of this investment? Note: Enter all amounts as positive values