Microsofts 2020 10-K includes the following information relevant to its available-for-sale investments in Note 17Accumulated Other Comprehensive Income (Loss):

Year Ended June 30,	2020	2019	2018
Balance, beginning of period	$1,488	$(850)	$1,825
Unrealized gains (losses), net of tax of $1,057, $616, and $(427)	3,987	2,331	(1,146)
Reclassification adjustments for (gains) losses included in other income (expense), net	4	93	(2,309)
Tax expense (benefit) included in provision for income taxes	(1)	(19)	738
Cumulative effect of accounting changes	0	(67)	42
Balance, end of period	$5,478	$1,488	$(850)

Answer the following questions by referring to the disclosure note above:

• Prepare a journal entry to record unrealized gains for 2020. (Hint: $3,987 is net of tax effects, so you will need to add back tax effects to show the amount of pretax unrealized gain.)
• Prepare a journal entry to record Microsofts reclassification adjustment for 2020 (pretax).