QUESTION 25 At the beginning of first quarter 2020, the bank buys anavailable-for-sale security for $150. At the end of the first quarter the price is $170. The bank sells the security at $180 at the end of the second quarter 2020. During the second quarter 2020 (i.e. between the beginning and the end of the second quarter) the bank shareholders' equity the retained profit and the capital reserve A. did not change; increased by $30; decreased by $30 B. increased by $10; increased by $30; decreased by $20 C. decreased by $10; decreased by $30; increased by $20 D. increased by $10; increased by $30; increased by $20 E. increased by $30; increased by $10; increased by $20