Juan owned 400 shares of Circle Corporation stock (adjusted basis of $122,000). He sold 200 shares for $48,800. Twenty days later he purchased 200 shares of the same stock for $36,600. 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 has a realized loss of $____________ of which $______________ is recognized. His basis in the newly acquired stock is $__________.