This figure represents the top half of Form 1065, Schedule K and the top section of Form 4797, Sales of Business Property. There is an arrow from Line 7 on Form 4797 Combine Lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows:) to Line 10 of Schedule K (to Line 10 of Schedule K. The amount of (2,726) from Line 7 is edited on Line 10 of Schedule K Net Section 1231 gain (loss) (attach Form 4797).