Penta Company purchased 1.000 bonds of Gone Company in 2018 for $720 per bond and classified the investment os securities available for sale. The value of these holdings was $264 per bond on December 31, 2019, and $423 per bond on December 31 2020. During 2021 Pelit sold all of Gore bonds at $450 per bond In its 2021 income statement Perita would report Multiple Choice Arealed win of $27.000 A recognition of unwatired holding tones of $26.000 A vadina gan of $27.000 and an real hoidossa 450.000 A loss on the sale of investments of S270.000