please provide a step by step explanation

On November 16,2027,XYZ Company purchased 17,000 shares (representing 12% ) of Company C stock for $13 per share. On August 23,2028 , XYZ Company sold 4,200 shares of the Company C stock for $19 per share. XYZ Company reported an $54,600 realized gain on the sale of the Company C stock in its 2028 income statement. The market value of the Company C stock at December 31,2028 was $29 per share. XYZ Company sold 3,500 shares of the Company C stock on March 20, 2029 for $33 per share. At December 31,2029 , the market value of the Company C stock was $11 per share. Calculate the amount of the unrealized loss reported on XYZ Company's 2029 income statement. Do not enter your answer with a minus sign in front of your number