1. Investment in AFS Securities Oracle Corporation's 2018 annual report discloses the following information regarding its investments in AFS securities:
   • 2018 net gain on AFS securities, from the 2018 statement of comprehensive income: $75 million
   • Investment in AFS securities balances at December 31, 2018, and 2017, from the balance sheet: $4,900 million and $4,300 million, respectively
   • Proceeds from 2018 sales or maturities of AFS securities: $4,200 million
   • Gains and losses from 2018 sales or maturities of AFS securities, from the 2018 income statement: gross gains $17 million, gross losses $13 million

Required: a. Assume 2018 reclassifications to income for disposal of AFS securities increased 2018 OCI by $25 million. Prepare the summary entry to record the sale of the securities. b. Prepare the adjusting entry to record unrealized gains or losses on AFS securities on hand at year-end. c. Prepare the entry to record new investments in AFS securities in 2018.