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The following disclosure note appeared in the July 2 7 , 2 0 1 9 , annual report of Cisco Systems, Incorporated.Note 9 : Available

The following disclosure note appeared in the July 27,2019, annual report of Cisco Systems, Incorporated.Note 9: Available-for-Sale Debt Investments and Equity Investments (in part)Available-for-sale investments as of July 27,2019, and July 28,2018, were as follows:In millions7/27/20197/28/2018Adjusted CostGross Unrealized GainsGross Unrealized LossesFair ValueAdjusted CostGross Unrealized GainsGross Unrealized LossesFair ValueU.S. government securities$ 808$ 1$ (1)$ 808$ 7,318$$ (43)$ 7,275U.S. government agency securities169169732(5)727Corporate debt securities19,188103(29)19,26227,76544(445)27,364U.S. agency mortgage-backed securities1,4257(11)1,4211,488(53)1,435Non-U.S. government and agency securities 209(1)208Total$ 21,590$ 111$ (41)$ 21,660$ 37,512$ 44$ (547)$ 37,009Note 9 also indicates that, during 2019, the net realized losses on sales of available-for-sale investments were $13 million. Ciscos Note 16(Comprehensive Income) indicates unrealized holding gains of $560 million during 2019, as well as reclassification of $13 for losses that had previously been included in AOCI and recorded in the fair value adjustment but which were now being included in net income after being realized upon sale.Required:Prepare a T-account that shows the change between the July 28,2018, and July 27,2019, balances for the fair value adjustment associated with Ciscos AFS investments for fiscal 2019. By how much did the fair value adjustment change during 2019?

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