The investments of Harlon Enterprises included the following cost and fair value amounts:

($ in millions)					Fair Value, Dec. 31
Equity Investments	Cost				2018				2019
A Corporation shares		$	42			$	25				na
B Corporation shares			57				57			$	59
C Corporation shares			26				na				25
D Industries shares			56				57				61
Totals		$	181			$	139			$	145

Harlon accounts for its equity investment portfolio at fair value through net income. Harlon sold its holdings of A Corporation shares on June 1, 2019, for $26 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 Harlons 2019 pretax earnings? 2. At what amount should Harlon's securities equity investment portfolio be reported in its 2019 balance sheet? (For all requirements, enter your answers in millions, (i.e., 10,000,000 should be entered as 10).)