On Jan 1, 2021, FMT purchased 1,000 shares of the following bonds. Face value per share: $100 and thus the total face value of the investment is $100,000. Payment frequency is semi-annual (june 30 and december 31) at the coupon rate of 8%. The bonds' maturity is in five years on Dec 31, 2025. On the purchase day, the yield (market rate) was 9%. The market prices per share for the bonds on the last trading day of 2021 was $90. On july 1, 2022 FMT sold all shares of the bonds at $102 per share. Assume that FTM classified the bonds as trading securities. What is the bonds' effect on net income in 2021 and 2022 respectively?