Correct entries for fractional sale of a spun off stock

[nvsoar]

In reviewing the guide I have so far been unsuccessful in getting an 
appropriate double entry outcome.

The situation - Aligent was spun off from Hewlett Packard with 305.12 
shares with a basis of $1490.54.  O.12 shares with a basis of $0.59 were 
sold for $9.24 which was transferred to the broker cash account, 
resulting in a capital gain of $8.65.  The basis for the 305 remaining 
Agilent shares is therefore reduced by $0.59 to $1489.96.

It is my understanding that I need to credit Income:CapitalGain by 
$8.65; for the Brkr:Agilent account - decrease the shares by 0.12 and 
credit an amount of $0.59.  The other two entries need for double entry 
balance have eluded me.

Thank you for your assistance,
nvsoar