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		$	28			$	18				na
B Corporation shares			43				43			$	45
C Corporation shares			19				na				18
D Industries shares			49				50				54
Totals		$	139			$	111			$	117

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 $19 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