Use the following information to answer the next two questions.

On 1/1/2021, a company purchases a bond with a $10,000 face value and a stated interest rate of 8%. The cash payments are made semi-annually on June 30 and December 31. The bond matures in two years. The market interest rate is 6% on 1/1/2021 and 4% on 12/31/2021. The company treats the investment as a held-to-maturity security.

a) What is the sales price of the bond on 1/1/2021? Round the final answer to the nearest dollar. Do not round intermediate calculations.

b) What is the unrealized gain or loss recorded at 12/31/2021? Report a gain (loss) as a positive (negative) number. Round the final answer to the nearest dollar. Do not round intermediate calculations.