Beresford Inc. purchased several investments in debt securities during 2020, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent. Fair Fair Amortized Amortized Value Value Cost Cost
Held-to-
Maturity Securities: 12/31/2020 12/31/2021 12/31/2020 12/31/2021
ABC Co. Bonds $388,000 $413,000 $380,500 $373,000
Fair Value Fair Value
Trading Securities 12/31/2020 12/31/2021 Cost
Cost DEF Co. Bonds $58,000 $69,000 $74,400
GEH Inc. Bonds $60,000 $90,000 $52,000
IJK Inc. Bonds $57,000 $51,500 $45,900
Fair Value Fair Value
Available-for-Sale Securities 12/31/2020 12/31/2021 Cost
Cost LMN Co. Bonds $151,400 $165,500 $153,000
A. What balance sheet amount would Beresford report for the total of its investments in bonds at 12/31/2020?
B. What would be the balance in Beresford's accumulated other comprehensive income with respect to these investments in its 12/31/2013 balance sheet (ignore taxes)?C. What total unrealized holding gain would Beresford report in its 2013 income statement relative to its investment securities?