S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2021, S&L purchased Coca-Cola bonds at par for $935,000 and sold the bonds on January 3, 2022, for $937,500. At December 31, the bonds had a fair value of $931,000, 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 2021 and 2022 net income as a result of this investment? (Enter all amounts as positive values.) Answer is complete but not entirely correct. Pretax amount 2021 Loss X $ 4,000 x 2022 Gain 6,500 X