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. Held-to-Maturity Securities: ABC Co. Bonds. Fair Value 12/31/2020 $379,000 Fair Value Amortized Cost Amortized Cost 12/31/2021 $404,000 12/31/2020 $371,500 12/31/2021 $364,000 Trading Securities: Fair Value 12/31/2020 Fair Value 12/31/2021 DEF Co. Bonds. $ 52,000 $ 63,500 Cost $ 66,000 GEH Inc. Bonds $ 51,000 $ 81,000 $ 43,000 IJK Inc. Bonds $ 48,000 $ 42,500 $ 36,900 Available-for-Sale Securities: LMN Co. Bonds Fair Value 12/31/2020 $136,900 Fair Value. 12/31/2021 $151,800 Cost $144,000 What would be the balance in Beresford's accumulated other comprehensive income with respect to these investments in its 12/31/2021 balance sheet (ignore taxes)? Multiple Choice $555,800 $20,500 $7.800