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S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2013, S&L purchased Coca-Cola common shares for $875,000 and sold the

S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2013, S&L purchased Coca-Cola common shares for $875,000 and sold the shares on January 3, 2014, for $880,000. At December 31, the shares had a fair value of $873,000, and S&L has the intent and ability to hold the investment until fair value recovers. What pretax amounts did S&L include in its 2013 and 2014 earnings as a result of this investment

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