Indicate the amount(s) reported on the balance sheet and income statement related to the fuel oil inventory and the put option or November 30, 2025. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) On October 15, 2025, Oil Products Co. purchased 4,000 barrels of fuel oil with a cost of $240,000 ( $60 per barrel). Oil Products is holding this inventory in anticipation of the winter 2026 heating season. Oil Products accounts for its inventory at the lower-of-FIFOcost-or-net realizable value. To hedge against potential declines in the value of the inventory, Oil Products also purchased a put option on the fuel oil. Oil Products paid an option premium of $300 for the put option, which gives Oil Products the option to sell 4,000 barrels of fuel oil at a strike price of $60 per gallon. The option expires on March 1,2026 . The following data are available with respect to the values of the fuel of inventory and the put option