S&L Financial buys and sells securities expecting to earn profits on short-term differences in price. On December 27, 2021, S&L purchased Coca-Cola bonds at par for $715,000 and sold the bonds on January 3, 2022, for $717,500. At December 31, the bonds had a fair value of $713,500. What pretax amounts did S&L include in its 2021 and 2022 net income as a result of this investment (ignoring interest)? 2021 2022 ces Gain Loss No gain/loss in earnings Pretax Amount