727 Novi purchased ABC bonds on 1/1/24. Data regarding these available-for-sale securities follow: d ut of Cost MV December 31, 2024 $150,000 $130,000 December 31, 2025 150,000 161,000 December 31, 2026 150,000 155,000 On 1/1/27, Novi sold $40,000 (cost) of the securities for $40,100. Market Value of the remaining securities at 12/31/27 was $108,000. The balance of the Accumulated OCI included in the 12/31/27 Stockholders' Equity section was: Select one: a. $2,000 debit b. $2,000 credit c. $2,100 debit d. $1,900 credit e. $1,900 debit