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Beresford Inc. purchased several Investments in debt securities during 2020 , its first year of operations. The following information pertains to these securitles. The fluctuations

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Beresford Inc. purchased several Investments in debt securities during 2020 , its first year of operations. The following information pertains to these securitles. The fluctuations in their fair values are not considered permanent. What balance sheet amount would Beresford report for the total of its investments in bonds at 12/31/2020

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