Does anyone know how I should record this transaction:

Purchase in 2/04 of 100 shares of Caesars Enterrtainment.
Cost was 1186 plus 54.95 in commission. (no problem here)

On June 20, 2005 the following happens:

We receive 22 shares of Harrahs (according to my broker the
cost basis is 846.33) in exchange for our Caesars stock.

We also receive $568 in cash. The broker tells me that the
cost basis of the cash received is 394 leaving us with $173
in capital gains. In addition we received 5.92 in cash in
lieu of fractional shares.