1. Investment in AFS Securities Twitter Inc.'s 2019 annual report discloses the following information regarding its investments in AFS securities:
   • 2019 net gain on AFS securities, from the 2019 statement of comprehensive income: $100 million
   • Investment in AFS securities balances at December 31, 2019, and 2018, from the balance sheet: $5,800 million and $5,100 million, respectively
   • Proceeds from 2019 sales or maturities of AFS securities: $4,700 million
   • Gains and losses from 2019 sales or maturities of AFS securities, from the 2019 income statement: gross gains $25 million, gross losses $20 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.