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

$1.$ On January $15,$ purchased $8,600$ shares of Sanchez Company's common stock at $$33\mathrm{.}50$ per share plus commission $$1,704.$

$2.$ On April $1,$ purchased $4,300$ shares of Vicario Co$.\text{'}$s common stock at $$52\mathrm{.}00$ per share plus commission $$2,897.$

$3.$ On September $10,$ purchased $6,020$ shares of WA Co$.\text{'}$s preferred stock at $$26\mathrm{.}50$ per share plus commission $$4,222.$

On May $20,2025,$ Bramble sold $3,096$ shares of Sanchez Company's common stock at a market price of $$35$ per share less brokerage commissions, taxes, and fees of $$3,311.$ The year$-$end fair values per share were Sanchez $$30,$ Vicario $$55,$ and WTA $$28.$ In addition, the chief accountant of Bramble 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. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).$ Round answers to O decimal places, e$.$g$.1,225.)$

Unrealized

Losses

$

Prepare the adjusting entry for Bramble on December $31,2025.($List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Round answers to $0$ decimal places, e$.$g$.1,225.)$