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 Trading Securities: Fair Value 12/31/2020 $385,000 Fair Value 12/31/2020 Fair Value 12/31/2021 $410,000 Fair Value 12/31/2021 DEF Co. Bonds $ 55,000 $ 66,000 GEH Inc. Bonds $ 57,000 $ 87,000 IJK Inc. Bonds $ 54,000 $ 48,500 Available-for-Sale Fair Value Securities: LMN Co. Bonds 12/31/2020 $147,400 Fair Value 12/31/2021 $161,900 Amortized Cost 12/31/2020 $377,500 Cost $ 69,100 $ 49,000 $ 42,900 Cost $150,000 Amortized Cost 12/31/2021 $370,000 What balance sheet amount would Beresford report for the total of its investments in bonds at 12/31/2020