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: DEF Co. Bonds GEH Inc. Bonds Fair Value 12/31/2020 $375,000 Fair Value 12/31/2020 $ 48,000 Fair Value 12/31/2021 Amortized Cost 12/31/2020 $367,500 Amortized Cost 12/31/2021 $360,000 Cost $66,000 $400,000 Fair Value 12/31/2021 $ 59,500 $ 39,000 $47,000 UK Inc. Bonds $44,000 $ 77,000 $38,500 Available-for-Sale Fair Value Securities: LMN Co. Bonds 12/31/2020 $130,500 Fair Value 12/31/2021 $150,400 $32,900 Cost $140,000 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: DEF Co. Bonds GEH Inc. Bonds UK Inc. Bonds Available-for-Sale Securities: LMN Co. Bonds Fair Value 12/31/2020 Fair Value 12/31/2021 $400,000 Amortized Cost 12/31/2020 $367,500 Amortized Cost 12/31/2021 $360,000 Cost $375,000 Fair Value 12/31/2020 $ 48,000 $47,000 $44,000 Fair Value 12/31/2020 $130,500 Fair Value 12/31/2021 $ 59,500 $77,000 $ 38,500 Fair Value 12/31/2021 $150,400 $ 66,000 $39,000 $ 32,900 Cost $140,000 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)?