The following disclosure note appeared in the December 26, 2015, annual report of the Intel Corporation.
Note 5: Cash and Investments (partial)
Available-for-sale investments as of December 26, 2015, and December 27, 2014, were as follows:

Intel also indicates the following: "During 2015, we sold available-for-sale investments for proceeds of $2.2 billion . . . The gross realized gains on sales of available-for-sale investments were $133 million in 2015. Intel's Note 24 (Other Comprehensive Income) indicates unrealized holding losses of $999 million during 2015, and a reclassification adjustment of $93 for gains that had previously been included in OCI and recorded in the fair value adjustment but which were now being included in net income after being realized upon sale. Note: Intel's 2015 financial statements were issued prior to the effective date of ASU 2016-01, so Intel includes equity investments among its available-for-sale investments. That difference from current GAAP will not affect your answer to the case questions.
Required:
1. Draw a T-account that shows the change between the December 27, 2014, and December 26, 2015, balances for the fair value adjustment associated with Intel's AFS investments for 2015. By how much did the fair value adjustment change during 2015?
2. Prepare a journal entry that records any unrealized holding gains and losses that occurred during 2015. Ignore income taxes.
3. Prepare a journal entry that records any reclassification adjustment for available-for-sale investments sold during 2015. Ignore income taxes.
4. Using your journal entries from requirements 2 and 3, adjust your T-account from requirement 1. Have you accounted for the entire change in the fair value adjustment that occurred during 2015? Speculate as to the cause of any difference.

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December 26, 2015 December 27, 2014 Gross Losses $(2) Gross Gross Gross Adjusted Unrealized Unrealized Fai Adjusted Unrealized Unrealized Fair ($ in millions) Asset-backed securities Corporate debt Financial institution instruments Government debt Marketable equity securities Total available-for-sale investments Cost Gains Losses Value Cost Gains Value $ $6 2,048 5 4,164 3 (10) 4,157 2,040 13 11,139 747 11,140 3,146 2 3,147 740 748 3,254 $19,311 741 3,318 $22,007 $9,253 2.706 5,960 3,779 7,097 $2,710 $(14) $3,794 $(9) $13,038