Microsoft's 2017 10-K includes the following information in Note 19-Accumulated Other Comprehensive Income relevant to its available-for-sale investments: ($ in millions) Investments Accumulated other comprehensive income balance, beginning of period Unrealized gains, net of tax effects of $267, $120 and $59 Reclassification adjustments for gains included in other income (expense), net Tax expense included in provision for income taxes Amounts reclassified from accumulated other comprehensive income Net current period other comprehensive income (loss) 2017 Year Ended June 30, 2016 2015 $ 2,941 $3,169 $3,531 517 219 110 (2,513) (688) (728) 880 241 256 (1,633) (447) (472) (1,116) (228) (362) $ 1,825 $2,941 Accumulated other comprehensive income balance, end of period $3,169 Required: 1. Prepare a journal entry to record unrealized gains for 2017. (Hint: $517 is net tax effects, so you will need to add back tax effects to show the amount of pretax unrealized gains.) 2. Prepare a journal entry to record Microsoft's reclassification adjustment for 2017 (pretax). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the unrealized gain on investments. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit >