MA-6 (Static) Determining Financial Statement Effects of Trading Securities Transactions LOA-1 On January 1, 2024, Brlan Company purchased at par $800,000,6 percent bonds Issued by Laura Company to be actlvely traded. At December 31,2024 , the bonds had a falr value of $775,000. The bond Investment was sold on July 1,2025 , for $802,000. Brlan Company's fiscal year ends on December 31. Using the following categorles, Indicate the effects of the transactions IIsted above. Note: Enter a positlve value for an Increase, negatlve value for a decrease, and zero for a net effect of zero