Accounting for Receipt of a Stock Donation

I'd like to get some perspective on situations that may arise in our organization and be sure that we are compliant withing GAAP/FASB guidelines. We've recently switched from Cash Basis to Accrual Basis. I understand that this may not be the simplest way to record the transaction but it does record it accurately and I believe in compliance with GAAP/FASB guidelines. Please review my questions below and let me know your thoughts. I seem to be the type of person who likes to see all the steps laid out right in front of me so I can follow the trail ….blessing or curse? LOL. I even went “old-school” and used T-Accounts!!! Now, I will state that our policy is to pretty much sell the stock almost immediately, but I don’t like leaving out the details and would rather be transparent about all the financial transactions taking place. I took the day’s (date of receipt of stock into our Brokerage Account) high and low and averaged that to get my FMV. This doesn’t necessarily match the figure appearing on our Investment statement. Does that matter? I have the information in an excel spreadsheet, but am not sure how I can upload it here for review. (even in pdf format)... Is this possible? If not, let me know and I will post the information in a reply as it lists out all the journal entries. 1. Do each of the transactions in the attached file make sense and are they accurately recorded? 2. Should Unrealized Gain/Loss from Sales of Securities be recorded in its own account (Income account) or is it sufficient to just record in Miscellaneous Revenue/Income(and still be GAAP/FASB compliant), understanding that if our losses exceed our gains, these transactions will mask other “true” miscellaneous income transactions in the balances and possibly be reflected with a debit balance instead of credit? [see how I have it tentatively recorded in attached file] 3. Should Dividends Earned in our Brokerage Account be recorded in its own “Dividend & Interest Revenue/Income: Securities” account or would it be compliant within GAAP/FASB guidelines to also include in Miscellaneous Revenue/Income? [Debit to the Brokerage Account and Credit to the Income Account]