I only need part 3 I cannot figure it out please help

Stoll Co.s long-term available-for-sale portfolio at December 31, 2014, consists of the following.

Available-for-Sale Securities	Cost			Fair Value
40,000 shares of Company A common stock	$	1,030,600		$	900,000
10,000 shares of Company B common stock		320,750			310,000
25,000 shares of Company C common stock		1,329,000			1,284,875

Stoll enters into the following long-term investment transactions during year 2015.

Jan.	29		Sold 5,000 shares of Company B common stock for $159,375 less a brokerage fee of $2,500.
Apr.	17		Purchased 20,000 shares of Company W common stock for $400,000 plus a brokerage fee of $2,200. The shares represent a 30% ownership in Company W.
July	6		Purchased 8,000 shares of Company X common stock for $253,625 plus a brokerage fee of $2,200. The shares represent a 12% ownership in Company X.
Aug.	22		Purchased 100,000 shares of Company Y common stock for $500,000 plus a brokerage fee of $7,000. The shares represent a 51% ownership in Company Y.
Nov.	13		Purchased 12,000 shares of Company Z common stock for $533,300 plus a brokerage fee of $5,000. The shares represent a 5% ownership in Company Z.
Dec.	9		Sold 40,000 shares of Company A common stock for $1,027,000 less a brokerage fee of $4,100.

The fair values of its investments at December 31, 2015, are:

	Fair Value
B	$	163,250
C	$	1,221,125
W	$	383,000
X	$	236,750
Y	$	1,063,000
Z	$	558,100

1 &2.	Determine the amount Stoll should report on its December 31, 2015, balance sheet for its long-term investments in available-for-sale securities. and Prepare any necessary December 31, 2015, adjusting entry to record the fair value adjustment for the long-term investments in available-for-sale securities.

3.	What amount of gains or losses on transactions relating to long-term investments in available-for-sale securities should Stoll report on its December 31, 2015, income statement?

Fair Value Adjustment Computation Available-for-Sale Securities Unrealized December 31, 2015 AFS Securities of shares Fair Value Amount Gain or Loss? Cost 5,000 160,375 163,250 Company B common stock 25,000 1.329,000 1.221.125 Company C common stock 8,000 255,825 Company X common stock 236,750 12,000 538,300 558,100 Company Z common stock 0 0 0 0 0 2,283,500 2,179,225 104,275 Total Loss Credit Required December 31, 2015 Balance in the Fair Value Adjustment account 104,275 185,475 Credit December 31, 2014 Balance in the Fair Value Adjustment account 81.200 Debit December 31, 2015 required adjustment to the Fair Value Adjustment account Fair Value Adjustment(AFS) 185,475 Balance 12-31-2014 12-31-2015 adjustment 81,200 104,275 Balance 12-31-2015