Sheridan Company purchased $2650000 of 7%, 5-year bonds from Windsor, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $2781740 at an effective interest rate of 6%. Using the effective-interest method, Sheridan Company decreased the Available-for-Sale Debt Securities account for the Windsor, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $9920 and $10280, respectively. At April 1, 2022, Sheridan Company sold the Windsor bonds for $2740000. After accruing for interest, the carrying value of the Windsor bonds on April 1, 2022 was $2747440. Assuming Sheridan Company has a portfolio of Available-for-Sale Debt Securities, what should Sheridan Company report as a gain or loss on the bonds? O $0. O $-7440. $-20200. OS-131740.