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Brief Exercise 12-4 (Algo) Available-for-sale securities (L012-4) S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2021. S&L purchased Coca-Cola bonds at par for $730,000 and sold the bonds on January 3, 2022, for $733,000. At December 31, the bonds had a fair value of $728,000, and S&L has the intent and ability to hold the investment until fair value recovers. What pretax amounts did S&L include in its 2021 and 2022 net income as a result of this investment? (Enter all amounts as positive values.) les Pretax amount $ 2021 No gain/loss in earnings 2022 Gain $ 3,000