ces Brief Exercise 12-4 (Static) 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 $875,000 and sold the bonds on January 3, 2022, for $880,000. At December 31, the bonds had a fair value of $873,000, 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 2021 and 2022 net income as a result of this investment? (Enter all amounts as positive values.) 2021 Gain 2022 No gain/loss in earnings Pretax amount