Brief Exercise 12-4 (Algo) 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 purchased Coca Cola bonds at par for $745,000 and sold the bonds on January 3, 2022, for $748,500. At December 31, the bonds had a fair value of $742,500, 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? Answer is not complete. Pretax amount 2021 2022 No gairloss in earnings Gain