MA-6 (Static) Determining Financial Statement Effects of Trading Securities Transactions LOA-1 On January 1, 2024, Brian Company purchased at par $800,000,6 percent bonds issued by Laura Company to be actively traded. At December 31,2024 , the bonds had a fair value of $775,000. The bond investment was sold on July 1,2025 , for $802,000. Brian Company's fiscal year ends on December 31 . Using the following categories, indicate the effects of the transactions listed above. Note: Enter a positive value for an increase, negative value for a decrease, and zero for a net effect of zero