Bawl purchased ABC Company bonds on 1/1/21. Data regarding these available-for-sale securities follow: Cost MV December 31, 2021 $100,000 $ 91,000 December 31, 2022 100,000 111,000 December 31, 2023 100,000 105,000 The balance of the Accumulated OCl included in the 12/31/22 Stockholders' Equity section was: Select one: a. $11,000 credit Ob. $11,000 debit O c. $20,000 credit d. $20,000 debit Oe. $5,000 debit