Unrelized Gains and Stocks

[Gregory Novak]

Is it advisable to do anything regarding stocks and unrealized capital
gains?  (I read the concepts guide, and there's a nice example
involving a Degas painting where you have to figure unrealized gains
manually, but with stocks they sort of happen automatically, so I
wasn't able to directly apply the painting example.)

Following some recent advice on this mailing list, I made transfers
from each of my expense and income accounts to an equity account to
zero the income/expense accounts.  It occurred to me that maybe I
should do the same thing for stocks, so that I know just how negative
my net worth is at the end of 2005 (in order to hopfully climb toward
positive numbers in 2006).  

The thing is that I don't see where one end of the transfer would be
if I did this--I would make a transfer into the equity account, but
from where?  In the painting example in the concepts guide, it comes
from Assets:Unrealized Gains, but with stocks the "unrealized gain" is
encoded in the stock price.  

It seems to me that maybe this isn't something that you're supposed to
do.  :-)  Right now, if you take "Starting Balances" + Income -
Expenses, you get a different answer than if you total up all my
Assets and Liabilities.  The difference is exactly the capital gains
on stocks.  

Thanks,
Greg