the investments of harlon enterprises included the following cost and fair value amounts ($ in millions): fair value, dec. 31 equity investments cost 2021 2022 a corporation shares $ 20 $ 14 n/a b corporation shares 35 35 $ 37 c corporation shares 15 n/a 14 d industries shares 45 46 50 totals $ 115 $ 95 $ 101 harlon accounts for its equity investment portfolio at fair value through net income. harlon sold its holdings of a corporation shares on june 1, 2022, 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 2022 pretax earnings? 2. at what amount should harlon's securities equity investment portfolio be reported in its 2022 balance sheet? (for all requirements, enter your answers in millions, (i.e., 10,000,000 should be entered as 10).)