Sold $200$ shares of Lucas Corporation common stock for $$27\mathrm{.}00$ per share. The shares were originally purchased on July $11,2022,$ for $$23\mathrm{.}00$ per share plus a commission of $$115.$ Central Brokerage retained a commission of $$135$ on the sale and sent the net proceeds via ACH payment made to Waren. Received an email notification from First American Bank and Trust for this ACH cash receipt.

Calculate and record the gain or loss on the sale of the marketable securities$.$

Be sure to consider the effects of both the purchase and sale commission expenses.