Wash Sale

If you have 2 separate brokerage accounts let's call them acct #1 and acct #2.  You purchase the same stock (MSFT) and place in each account, 100 shares each.  Ten days later you sell all shares in acct #1 for a profit for all 100 shares.  Then 15 days later you sell the other 100 shares in acct #2 for a loss.  My question is:  if you repurchase the same stock (MSFT) in acct #1 within 30 days of the original sale will this result in a "wash sale" to the new purchase in acct #1?  Or will the wash sale only apply if I repurchase within 30 days in acct #2.

 

Thanks for a reply.