Seved Help Save & Ex Subm On January 12, 2021, Jefferson Corporation purchased bonds of Rose Corporation for $77 million at par and classified the securities as available for sale. On December 31, 2021, these bonds were valued at $72 million, Nine months later, on October 3, 2022. Jefferson Corporation sold these bonds for $93 million As part of the multistep approach to record the 2022 transaction, Jefferson Corporation should next take the second step of On January 12, 2021, Jefferson Corporation purchased bonds of Rose Corporation for $77 million at par and classified the securities as available-for-sale. On December 31, 2021, these bonds were valued at $72 million. Nine months later, on October 3, 2022, Jefferson Corporation sold these bonds for $93 million As part of the multistep approach to record the 2022 transaction, Jefferson Corporation should next take the second step of: Multiple Choice Reversing total accumulated ur realized holding gains of $21 million O Reversing total accumulated unrealized holding goirs of $5 milion O Reversing total accumulated unrealized holding guins of $16 millon. b Reversing total accumulated unrealed holding gains of $26 million