The investments of Harlon Enterprises included the following cost and fair value amounts (S in millions): Fair Value, Dec. 31 Equity InvestmentsC2018 2019 A Corporation shares $ 20 14 na B Corporation bonds 35 35 $37 C Corporation shares5 na 14 D Industries shares 45 4650 $115 $95 $101 Totals 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 $15 million. On September 12, it purchased the C Corporation shares. value through net income. Page 699 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 2019 pretax earnings? 2. At what amount should Harlon's securities equity investment portfolio be reported in its 2019 balance sheet