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. Available-for-Sale Securities Company A bonds Cost $532,700 Fair Value Company B notes Company C bonds 159, 240 662,600 $ 494,000 152,000 645, 100 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 $78,640. July 6 Purchased Company X bonds for $123, 700. November 13 Purchased Company 2 notes for $267,700, December 9 Sold all of the Company A bonds for $524,800. Fair values at December 31 are B. $83,300; C, $600,200, X, $113,000; and Z. $276,000. 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?