Answers
The amount for the loss adjustment would be for 6, for the 5 loss in sale and 1 for the change in fair value of the stock available for ale securities.
Please see the journal entries for your better understanding below.
Debit Credit
Investments—held for trading xxx
Loss on equity securities xxx
Investments—available for sale xxx
Unrealized loss on available-for-sale securities xxx
Investments—held for trading xxx
Unrealized gain on available-for-sale securities xxx
Investments—available for sale xxx
Gain on equity securities xxx
.