On January 12, 2021. Jefferson Corporation purchased bonds of Rose Corporation for $62 million at par and classified the securities as available-for-sale. On December 31, 2021, these bonds were valued at $55 million, Nine months later, on October 3, 2022. Jetfotson Corporation sold these bonds for $77 million As part of the multistep approach to record the 2022 transaction, Jefferson Corporation should finally take the third step of recording a sales transaction with a gain of