Easton Company prepares annual adjusting entries only. During the third quarter of Fiscal Year 2018, Easton Company acquired the following trading securities:

Date Company # of Shares Price per Share

8/15 X Company 1,500 $46

9/25 Y Company 1,250 30

9/30 Z Company 1,000 22

On November 10th, Easton Company sold the Y Company stock for $31 per share. On December 15th, Z Company paid dividends of $0.12 per share. The following were the year-end market values:

Company FMV per Share

X Company $51

Y Company 15

Z Company 23

What the total dollar values that Towson Company should record for the Unrealized Gain or (Loss) on Trading Securities for 2018? Enter a Loss as a negative number.