Presented below is information related to the purchases of common stock by Shamrock Company during 2020. Cost (at purchase date) Fair Value (at December 31). Investment in Azul Company stock $191,000 $213,000. Investment in Justin Corporation stock 264,000 278,000 Investment in Tiger Inc. stock 180,000 256,000 Total $635,000 $747,000 In addition, assume that the investment in the Tiger Inc. stock was sold during 2021 for $275,000. At December 31, 2021, the following information relates to its two remaining investments of common stock. Cost (at purchase date) Fair Value (at December 31) Investment in Azul Company stock $191,000 $186,000 Investment in Justin Corporation stock Total 264,000 282,000 $455,000 $468.000 Net income before any security gains and losses for 2021 was $1.260,000. (a) Compute the amount of net income or net loss that Shamrock should report for 2021, taking into consideration Shamrock's security transactions for 2021. Net income ar net loss that Shamrock should report for 2021 $ (b) Prepare the journal entry to record unrealized gain or loss related to the investment in Azul Company stock at December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for for for the amounts).