ch12 The investments of Harlon Enterprises included the following cost and fair value amounts rsli 201720 201 in millions) Fair Value, Dec. 31 A Company shares B Company bonds C Company shares D Industries shares Sale Securities Cost 2012 2013 $ 20 $14 na 35 35 $37 14 50 15 na 45 46 Totals $115 $95 $101 Harton Enterprises sold its holdings of A Company shares on June 1, 2013,for $15 million. On September 12, 2013, it purchased the C Company shares. Required: repare journal entries for the sale of the A Company shares and the purchase of the C Company shares. (Enter your answers in millions.) General Journal June 1, 2013 Cash 15 Loss on sale of investments Investment In A Corporation shares 20 Sep. 12, 2013 Investment in C Corporation shares 15 Cash 15 2-a. At what amount should Harion's available-f for-sale securities portiolio be reported in its 2013 statement of financial position? (Enter your answer in millions.) securities potolio 101 milion 2-b. What adjusting entry is needed to accomplish this? (Enter your answers in miltions.) General Jounal Debit Credit Fair value adjustment Net unrealized holding gains and losses-OCI