Dim Corporation purchased 1,000 bonds of Witt Corporation in 2018 for $800 per bond and classified the investment as securities available-for-sale. The value of these holdings was $400 per bond on December 31, 2019, and $300 per bond on December 31, 2020. During 2021, Dim sold all of its Witt bonds at $350 per bond. If Dim records unrealized holding gains and losses up to the moment of sale, what would be the amount of reclassification adjustment that Dim would record upon sale