S&L Financial buys and sells securities which it classifies as available for sale. On December 27, 2018, S&L purchased Coca-Cola bonds at par for $775,000 and sold the bonds on January 3, 2019, for $779,500. At December 31, the bonds had a fair value of $771,500, 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 2018 and 2019 net income as a result of this investment? Pretax amount 2018 2019 No gain/loss in earnings Gain