2. 15 POINTS] Data regarding Wawasee Corp.'s available for sale debt securities follow: Original Cost Amortized Cost Fair Value December 31, year 1 December 31, year 2 $200,808 $200,808 $200,557 $200,343 $206,000 $198,000 Wawasee uses fair value accounting, following GAAP. The effect of accounting for available-for-sale securities on other comprehensive income in year 2 (ignoring taxes) would be: A. $2,343 debit to OCI B. $2,808 debit to OCI C. $7,786 debit to OCI 001 D. $8,000 debit to OCI 2