$15.$ For the Coca$-$Cola bonds described in question $14,$ prepare journal entries to record $($a$)$ any unrealized gains or losses occurring in $2024$ and $($b$)$ the sale of the bonds in $2025,$ including recognition of any unrealized gains in $2025$ prior to sale and reclassification of amounts out of OCI.

Question $14$ S&L Financial buys and sells securities which it classifies as available$-$for$-$sale. Assume that on December $27,2024,$ S&L purchased Coca$-$Cola bonds at par for $$875,000$ and sold the bonds on January $3,2025,$ for $$880,000.$ At December $31,$ the bonds had a fair value of $$873,000,$ and S&L has the intent and ability to hold the investment until fair value recovers. What pretax amounts did S&L include in its $2024$ and $2025$ net income as a result of this investment?