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

$44

9/25

Y Company

1,250

30

9/30

Z Company

1,000

28

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

$45

Y Company

15

Z Company

21

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