The following selected account balances were taken from Buckeye Company's general ledger at January 1, 2005 and December 31, 2005: 

 January 1, 2005 December 31, 2005 Accounts receivable 51,000 70,000 Inventory 39,000 28,000 Accounts payable 45,000 51,000 Salaries payable 7,000 3,000 Investments 46,000 59,000 Common stock 110,000 130,000 Retained earnings 25,000 41,000 

The following selected information was taken from Buckeye Company's 2005 statement of cash flows: 

Cash collected from customers $385,000 Cash paid to purchase inventory 199,000 Cash paid to employees 85,000 Cash paid to purchase investments 40,000 Cash received from sale of investments 35,000 Cash paid for dividends 30,000 

Calculate the amount of the gain on sale of investments reported in Buckeye Company's 2005 income statement. Do not use decimals in your answer.