If I sold 3,500 shares of a companies stock for $79,000 less a brokerage fee of 1,400, how would I journalize this?

DEBIT Bank Account $77,600
CREDIT Company's Stock Account $77,600

Being Net Value received for the sale of 3,500 shares

Well,you got $77,600 in cash from that, but there's insufficient information to do anything else.

You have to remove the investment at its value on the books. That means getting rid of it at its current value, or if you're using an adjustment account, getting rid of the original investment and that adjustment account.

The tricky part is that you figure realized gain or loss based on the original cost. But if you've got unrealized gains or losses in other comprehensive income, that has to be adjusted also.