Required information [The following information applies to the questions displayed below.] Stoll Company's long-term available-for-sale portfolio at the start of this year consists of the following. Stoll enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the Company B notes for $78,000. July 6 Purchased Company x bonds for $123,600. November 13 Purchased Company z notes for $267,900. December 9 sold all of the Company A bonds for $518,300. Fair values at December 31 are B, $84,300;C,$604,800;X,$100,000; and Z,$288,000. 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