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 Value Fair Value Amortized Cost Amortized Cost
Held to Maturity Securities 12/31/2012 12/31/2013 12/31/2012 12/31/2013
ABC Co. Bonds $375,000    $400,000    $367,500 $360,000 

Fair Value Fair Value
Trading Securities 12/31/2012 12/31/2013 Cost
DEF Co. Stock $48,000     $59,500     $66,000    
GEH Inc. Stock $47,000     $77,000     $39,000    
IJK Inc. Stock $44,000     $38,500     $32,900    

Required:
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?

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