! Required information Problem 15-3A Debt investments in available-for-sale securities; unrealized and realized gains and losses LO P3 [The following information applies to the questions displayed below.] Stoll Co.'s long-term available-for-sale portfolio at the start of this year consists of the following. Available-for-Sale Securities Company A bonds Company B notes Company C bonds Cost $530,300 159,210 663,600 Fair Value $494,000 154,000 648, 160 Stoll enters into the following transactions involving its available-for-sale debt securities this year. Jan. 29 Sold one-half of the Company B notes for $78,920. July 6 Purchased bonds of Company X for $127,100. Nov. 13 Purchased notes of Company Z for $267,900. Dec. 9 Sold all of the bonds of Company A for $522,300. The fair values at December 31 are B, $83,300; C, $604,600; X, $112,000; and Z. $290,000. Problem 15-3A Part 3 3. What amount of gains or losses on transactions relating to long-term investments in available-for-sale debt securities does Stoll report on its income statement for this year