1. Investment in AFS Securities Samsung Electronics' 2019 annual report discloses the following information regarding its investments in AFS securities:
   • 2019 net loss on AFS securities, from the 2019 statement of comprehensive income: $95 million
   • Investment in AFS securities balances at December 31, 2019, and 2018, from the balance sheet: $5,400 million and $4,800 million, respectively
   • Proceeds from 2019 sales or maturities of AFS securities: $4,300 million
   • Gains and losses from 2019 sales or maturities of AFS securities, from the 2019 income statement: gross gains $18 million, gross losses $27 million

Required: a. Assume 2019 reclassifications to income for disposal of AFS securities increased 2019 OCI by $35 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 2019.