MA$-6($Static$)$ Determining Financial Statement Effects of Trading Securities Transactions LOA$-1$

On January $1,2024,$ Brian Company purchased at par $$800,000,6$ percent bonds issued by Laura Company to be actively traded. At

December $31,2024,$ the bonds had a fair value of $$775,000.$ The bond investment was sold on July $1,2025,$ for $$802,000.$ Brian

Company's fiscal year ends on December $31.$

Using the following categories, indicate the effects of the transactions listed above.

Note: Enter a positive value for an increase, negative value for a decrease, and zero for a net effect of zero.