Stock sale splits

[Todd W.]

Section 8.7 of the guide in table 8.1 it shows how to split a stock  
sale (see http://www.gnucash.org/docs/v1.8/C/gnucash-guide/ 
invest_sell1.html#invest_sellexample2).  The example is with a  
capital gain.  How does this transaction look if there is a loss?   
Instead of Income:Capital Gains in the "Buy" column, would it be  
Expense:Capital Loss in the "Sell" column?  And what about the  
balancing split for the Asset:Stock:SYMBOL?