I only need BE 12-3 but they go together. Please explain how you got the answer!

BE 12-2 Trading securities; financial statement effects LO12-3 S\&L Financial buys and sells securities expecting to earn profits on short-term differences in price. Assume that on December 27 , 2024, S\&L purchased Coca-Cola bonds at par for $875,000 and sold the bonds on January 3, 2025, for $880,000. At December 31, the bonds had a fair value of $873,000. What pretax amounts did S\&L include in its 2024 and 2025 net income as a result of this investment (ignoring interest)? BE 12-3 Trading securities LO12-3 For the Coca-Cola bonds described in BE 12-2, prepare journal entries to record (a) any unrealized gains or losses occurring in 2024 and (b) the sale of the bonds in 2025