Stoll enters into the following transactions involving its available-for-sale debt securities this year. January 29 Sold one-half of the Company B notes for $78,200. July 6 purchased Company x bonds for $120,700. Wovember 13 Purchased Company 2 notes for $268,000. December 9 Sold all of the Company A bonds for $515,200. Fair values at December 31 are B,$83,500;C,$605,700;X,$108,000; and Z,$280,000. 3. What amount of gains or losses on transactions relating to long-term investments in avallable-for-sale debt securities does. St report on its income statement for this year