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Anita Corporation made the following cash purchases of securities during 2025, which is the first year in which Anita invested in securities.

1. On January 15, purchased 10,400 shares of Sanchez Company's common stock at $33.50 per share plus commission $2,064.

2. On April 1, purchased 5,200 shares of Vicario Co's common stock at $52.00 per share plus commission $3,500.

3. On September 10, purchased 7,280 shares of WTA Co.'s preferred stock at $26.50 per share plus commission $5,104.

On May 20, 2025, Anita sold 4,160 shares of Sanchez Company's common stock at a market price of $35 per share less brokerage commissions, taxes, and fees of $4,004. The year-end fair values per share were Sanchez $30, Vicario $55, and WTA $28. In addition, the chief accountant of Anita told you that the corporation plans to hold these securities for the long-term but may sell them in order to earn profits from appreciation in prices. The equity method of accounting is not appropriate for these stock purchases.

Compute the unrealized gains or losses.

Unrealized losses

$ ?

Prepare the adjusting entry for Anita on December 31, 2025

Acct titles	debit	Credit
Unrealized holding gain or loss - income	?
Fair value adjustment		?