MC On January 12, 2021, Jillian Company purchased bonds of Marshall Corporation for $52 million at par and classified the securities as available-for-sale. On December 31, 2021, these bonds were valued at $46 million. Nine months later, on October 3,2022, Jillian Company sold these bonds for $62 million. As part of the multistep approach to record the 2022 transaction, Jillian Company should finally take the third step of recording a sales transaction with a gain of Multiple Choice $6 million. $10 million $22 million.