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 $875,000 and sold the bond on January 3 2022, for $880,000. At December 31, the bonds had a fair value of $873,000. Prepare journal entry to record (a) any unrealized gains or losses occurring in 2021 and (b) the sales of the bonds in 2022.