Bruce Company purchased $$2,000,000$ of Clarence, Incorporated, $4\mathrm{.}0\%$ bonds at par on July $1,2024,$ with interest paid

semi$-$annually. Bruce determined that it should account for the bonds as an available$-$for$-$sale investment. At December $31,$

$2024,$ the Clarence bonds had a fair value of $$2,300,000.$ Bruce sold the Clarence bonds on July $1,2025$ for $$1,950,000.$

Face amount of bond

Stated $($and market$)$ rate

Complete the following tables to show the effect of the Clarence bonds on Bruce's net income, other comprehensive income,

and comprehensive income for $2024,2025,$ and cumulatively over the two$-$year period. FORMULAS FOR LOSSES MUST

RETURN NEGATIVE VALUES.

I need the excel formulas in each cell, not the answer