I need help to solve question number 14 and 15

Use the following information for questions 14 and 15. Landis Company purchased $2,000,000 of 8%, 5-year bonds from Ritter, Inc. on January 1, 2014, with interest payable on July 1 and January 1. The bonds sold for $2, 083, 160 at an effective interest rate of 7%. Using the effective-interest method, Landis Company decreased the Available-for-Sale Debt Securities account for the Ritter, Inc. bonds on July 1, 2014 and December 31, 2014 by the amortized premiums of $7, 080 and $7, 320, respectively. At December 31, 2014, the fair value of the Ritter, Inc. bonds was $2, 120,000. What should Landis Company report as other comprehensive income and as a separate component of stockholders' equity? a. $51, 240 b. $36, 840 c. $14, 400 d. No entry should be made. At April 1, 2015, Landis Company sold the Ritter bonds for $2, 060,000. After accruing for interest and amortization of premium for partial period, the carrying value of the Ritter bonds on April 1, 2015 was $2, 064, 960. Assuming Landis Company has a portfolio of Available-for-Sale Debt Securities, what should Landis Company report as a gain or loss on the bonds? a. ($58, 740). b. ($43, 740). c. ($4, 960) d. $0