Wenger Company issues a one-year Interest-bearing note in return for Inventory purchased from Ranleri Company. The note has stated rate of 7% and face value of $840,000. Interest is paid in every 3 months. After the first interest payment is made, Wenger and Ranlerl agree to settle the note. Wenger gives Ranieri securities with a fair value of $828,000 for the settlement. The carrying value of the securities is equal to their fair value. Remaining total Interest expense until maturity was $63,200 on the day of settlement. Ignoring Income taxes, what is the effect of this settlement on Wenger's stockholders' equity