#$10$

On $\frac{1}{1}\frac{?}{2020},$ Zwick Construction purchased $4\%$ bonds with a par value of $$20,000$ and

a maturity date of $\frac{12}{31}\frac{?}{2023}.$ The bonds pay interest annually at the end of each year.

Zwick paid $$18,614$ for the bonds, which were classified as held$-$to$-$maturity', for an

effective yield of $6\%.$ Zwick created the following amortization table for the bonds:

On $10/1/23,$ Zwick decided to sell the bonds for $$19,900$ plus accrued interest.

What amount of realized gain or loss will Zwick record on $10/1/23$ for the sale of the

bonds? If your answer is a gain, enter a positive number $($e$.$g$.,500).$ If your answer is a loss,

enter a negative number $($e$.$g$.,-500).$