The investments of Harlon Enterprises Included the following cost and fair value amounts ($ in millions): Fair Value, December 31 Equity Investments A Corporation shares Cost $ 20 2024 $ 14 2025 B Corporation shares 35 35 $ 37 C Corporation shares D Industries shares Totals 15 14 45 $ 115 46 50 $ 95 $ 101 Harion accounts for its equity investment portfolio at fair value through net income. Harlon sold its holdings of A Corporation shares on June 1, 2025, for $15 million. On September 12, 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 2025 pretax earnings? 2. At what amount should Harion's securities equity investment portfolio be reported in its 2025 balance sheet? Note: For all requirements, enter your answers in millions, (i.e., 10,000,000 should be entered as 10). Leave no cells blank - be certain to enter "0" wherever required. 1. million