Durham Financial Investments (DFI) Co. buys and sells securities which it classifies as available-for-sale. On December 27, 2018, DFI purchased Proctor & Gamble (P&G) bonds at par for $1,750,000 and sold the bonds on January 3, 2019, for $1,760,000. At December 31, the bonds had a fair value of $1,746,000, and DFI has the intent and ability to hold the investment until fair value recovers. (1) What pretax amounts did DFI include in its 2018 and 2019 net income as a result of this investment? (2) For the P&G bonds, prepare journal entries to record (a) any unrealized gains or losses occurring in 2018 and (b) the sale of the bonds in 2019, including recognition of any unrealized gains in 2019 prior to sale and reclassification of amounts out of OCI