Hauck purchased 500 bonds of Kohler Co in 2025 for $750 per bond. The value of these holdings was $880 per bond on December 31, 2025, and $500 per bond on December 31, 2026. During 2027, Hauck sold all of its Kohler bonds at $870 per bond. Ignoring interest revenue and amortization of any premium or discount from these bonds, what amount of gain or loss would Hauck report on its income statement in 2025, 2026, and 2027 related to these bonds if the bonds are classified as Held-to-maturity [6 points] Available-for-sale [6 points] Trading securities [6 points] Input a gain as a positive number and a loss as a negative number. Prepare the December 31,2026 adjusting entry assuming the investment is classified as available for sale. [4 points] No Journal Entry Required