Measures 11 to 21 are similar to measures 1 to 11. Voices are inverted at the octave (see Invertible Counterpoint) and transposed to G minor:
In measure 11, Bach uses an A natural over the Eb major chord. The chord is now a Bb major's IV degree. The Bb major key helps to reach to the G minor key. In measure 11, the bass presents the subject, but the first four notes are not included since the modulation process is not complete. When the soprano imitates the bass in measure 13, the first four notes are present.
In measure 14, we reach the Bb major key:
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