Beresford Co purchased several investments in debt securities during 2022, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent. Held in a Fair Value, Fair Value, Amortized Amortized Business Model December 31, December 31, Cost. December Cost. December to Collect 2022 2023 31, 2022 31, 2023 Contractual Cash Flows (CCF) ABC Co. Bonds $375,000 $400.000 $367.500 $360,000 Held for Fair Value Fair Value, Cost Trading December 31, December 31, Securities 2022 2023 DEF Co. Bonds $48,000 $59,500 $66,000 GEH Inc. Bonds $47.000 $77,000 $39.000 JK Inc. Bonds $44,000 $38,500 $32.900 Held in a Fair Value, Fair Value, Cost Business Model December 31, December 31, to Collect CCF 2022 2023 and to Sell LMN Co. Bonds $130,500 $150,400 $140.000 According to the table, we can learn that: A: The statement of financial position amount would Beresford report for the total of its investments in debt securities on 12/31/2022 will be $637,000 B: $10,400 would be the balance in Beresford's accumulated other comprehensive income with respect to these investments in its December 31, 2023 statement of financial position (ignore taxes) C: A $36,000 gain would be report in its 2023 income statement relative to its investments in debt securities. Require : Write the journey entry for A B and C