Juan owned 200 shares of Circle Corporation stock (adjusted basis of $88,000). He sold 100 shares for $35,200. Twenty days later he purchased 100 shares of the same stock for $26,400. What is Juan's realized and recognized loss? If an amount is zero, enter "0". What is his basis in the newly acquired shares? Juan records a realized loss of $ of which s is recognized. His basis in the newly acquired stock is