Juan owned 200 shares of Circle Corporation stock (adjusted basis of $136,000). He sold 100 shares for $54,400. Twenty days later he purchased 100 shares of the same stock for $40,800. 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 $ 136 X of which $ 13,600 X is recognized. His basis in the newly acquired stock is 408 X.