S&L Financial buys and sells securities which it classifies as available-for-sale. Assume that on December 27, 2024, S&L purchased Coca-Cola bonds at par for $877,000 and sold the bonds on January 3, 2025, for $882,500. At December 31, the bonds had a fair value of $874,000, and S&L has the intent and ability to hold the investment until fair value recovers. Prepare journal entries to record (a) any unrealized gains or losses occurring in 2024 and (b) the sale