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1 1 Beresford Incorporated purchased several investments in debt securities during 2 0 2 3 , its first year of operations. The following information pertains

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Beresford Incorporated purchased several investments in debt securities during 2023, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent.
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\table[[,Fair Value,Fair Value,\table[[Amortized],[Cost]],\table[[Amortized],[Cost]]],[Held-to-Maturity Securities:,1231?2023,1231?2024,1231?2023,1231?2024
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