Please help with 2-b and entries. Thank you!

The investments of Harlon Enterprises included the following cost and fair value amounts: (S in millions) Fair Value, Dec. 31 S 26 2017 59 61 38 62 2016 Securities Available-for-Sale A Corporation shares Cost na 59 27 57 bonds C Corporation shares D Industries shares na 58 $187 $143 $161 Harlon Enterprises sold its holdings of A Corporation shares on June 1, 2017, for $27 million. On September 12, 2017, it purchased the C Corporation shares. Required 1. What is the effect of the sale of the A Corporation shares and the purchase of the C Corporation shares on Harlon's 2017 pretax earnings? (Enter your answer in millions, i.e., 10,000,000 should be entered as 10).) ase 17 million