Stoll Co.s long-term available-for-sale portfolio at December 31, 2012, consists of the following.

Available-for-Sale Securities	Cost			Fair Value
55,000 shares of Company A common stock	$	1,043,600		$	910,000
36,000 shares of Company B common stock		346,750			336,000
38,000 shares of Company C common stock		1,374,500			1,323,875

Stoll enters into the following long-term investment transactions during year 2013.

Jan.	29		Sold 18,000 shares of Company B common stock for $172,375 less a brokerage fee of $2,900.
Apr.	17		Purchased 22,000 shares of Company W common stock for $465,000 plus a brokerage fee of $3,500. The shares represent a 30% ownership in Company W.
July	6		Purchased 12,000 shares of Company X common stock for $260,125 plus a brokerage fee of $3,500. The shares represent a 10% ownership in Company X.
Aug.	22		Purchased 100,000 shares of Company Y common stock for $630,000 plus a brokerage fee of $8,300. The shares represent a 51% ownership in Company Y.
Nov.	13		Purchased 16,000 shares of Company Z common stock for $526,800 plus a brokerage fee of $6,300. The shares represent a 5% ownership in Company Z.
Dec.	9		Sold 55,000 shares of Company A common stock for $1,029,500 less a brokerage fee of $4,100.

The fair values of its investments at December 31, 2013, are:

	Fair Value
B	$	169,750
C	$	1,227,625
W	$	389,500
X	$	243,250
Y	$	1,069,500
Z	$	564,600

I posted this question before and the answer that was given was wrong, I need the correct answer.

Required 1. Determine the amount Stoll should report on its December 31, 2013, balance sheet for its long-term investments in available-for-sale securities Available-for-sale securities on December 31, 2013 Security # of shares Cost Fair Value Company common stock Totals Amount to be reported on the December 31, 2013, balance sheet for long-term investments (AFS) Prepare any necessary December 31, 2013, adjusting entry to record the fair value adjustment for the long-term investments in available-for-sale securities Fair Value Adjustment Computation -Available-for-Sale Securities Unrealized Amount December 31, 2013 AFS Securities Company common stock Company common stock Company common stock # of shares Cost Fair Value Gain or Loss? Total Required December 31, 2013 Balance in the Fair Value Adjustment account December 31, 2012 Balance in the Fair Value Adjustment account Fair Value Adjustment(AFS) Balance 12-31-2013 194,975 Date General Journal Debit Credit Dec. 31 What amount of gains or losses on transactions relating to long-term investments in available-for-sale securities should Stoll report on its December 31, 2013, income statement