Davis Corporation buys and sells debt securities which it classifies as securities available-for-sale. The company's fiscal year ends on December 31. On December 27, 2021, Davis purchased Tomorrow Communications bonds at par for $781,000. At December 31, the bonds had a fair value of $802,000. On January 3, 2022, the bonds were sold for $812,000. If Davis records unrealized holding gains and losses up to the moment of sale, what would be the amount of reclassification adjustment---OCI that Davis would record upon sale? OA credit of $41,000. OA debit of $10,000. OA debit of $21,000. OA debit of $31,000.