Yes, you need to report both accounts. Even though the funds only remained in Account 2 for a short time. the requirements do not specify the length of time required for the funds to be in the account.
Per IRS FBAR Reference Guide A United States person must file an FBAR if that person has a financial interest in or signature authority over any financial account(s) outside of the United States and the aggregate maximum value of the account(s) exceeds $10,000 at any time during the calendar year.
Per Instructions for Form 8938 if the total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year, if you are married.
If the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year, if you are single.
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