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The investments of Harlon Enterprises included the following cost and fair value amounts ($ in millions): Equity Investments A Corporation shares B Corporation shares C Corporation shares D Industries shares Totals Cost $ 56 71 33 63 $223 Fair Value, Dec. 31 2021 2022 $ 32 N/A 71 $ 73 N/A 32 64 68 $167 $173 Harlon accounts for its equity investment portfolio at fair value through net income. Harion sold its holdings of A Corporation shares on June 1, 2022, for $33 million on September 12, it purchased the C Corporation shares Required: 1. What is the effect of the sale of the A Corporation shares and the purchase of the Corporation shares on Harlon's 2022 pretax earnings? 2. At what amount should Harlon's securities equity investment portfolio be reported in its 2022 balance sheet? (For all requirements, enter your answers in millions, (1.0, 10,000,000 should be entered as 10).) 1. No effect 2. Amount o million 173 million