Swifty Corporation made the following cash purchases of securities during 2025 , which is the first year in which Swifty invested in securities. 1. On January 15, purchased 10,800 shares of Sanchez Company's common stock at $33.50 per share plus commission $2,144. 2. On April 1. purchased 5,400 shares of Vicario Co.'s common stock at $52.00 per share plus commission $3,634. 3. On September 10, purchased 7,560 shares of WTA Co's preferred stock at $26.50 per share plus commission $5,300. On May 20,2025, Swifty sold 4,212 shares of Sanchez Company's common stock at a market price of $35 per share less brokerage commissions, taxes, and fees of $4,158. The year-end fair values per share were 5 anchez $30. Vicario $55, and WTA $28. In addition, the chief accountant of Swifty told you that the corporation plans to hold these securities for the long, term but may sell them in order to earn profits from appreciation in prices. The equity method of accounting is not appropriate for these stock purchases. Compute the unrealized gains or losses. (Enter negative amounts using either a negative sign preceding the number eg. 45 or parentheses eg (45). Round answers to 0 decimol places, es, 1,225.) Unrealized Prepare the adjusting entry for Swifty on December 31, 2025. (List deljit entry before credit entry. Credit account tities are automatically yindented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Round answers to O decimal ploces, es. 1,225.)