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 Amortized Cost Amortized Cost 12/31/2020 12/31/2021 $384,500 $377,000 Fair Value Fair Value 12/31/2020 12/31/2021 $392,000 $417,000 Held-to-Maturity Securities: ABC Co. Bonds Cost $ 79,600 $ 56,000 $ 49,900 Fair Value Fair Value 12/31/2020 12/31/2021 $ 62,000 $ 73,000 $ 64,000 $ 94,000 $ 61,000 $ 55,500 Trading Securities: Cost $157,000 DEF Co. Bonds GEH Inc. Bonds IJK Inc. Bonds Fair Value Fair Value 12/31/2020 12/31/2021 $159,400 $170,800 Available-for-Sale Securities: LMN Co. Bonds mount would Beresford report for the total of its investments in bonds at 12312020? 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 Amortized Cost Amortized Cost 12/31/2020 12/31/2021 $384,500 $377,000 Fair Value Fair Value 12/31/2020 12/31/2021 $392,000 $417,000 Held-to-Maturity Securities: ABC Co. Bonds Cost $ 79,600 $ 56,000 $ 49,900 Fair Value Fair Value 12/31/2020 12/31/2021 $ 62,000 $ 73,000 $ 64,000 $ 94,000 $ 61,000 $ 55,500 Trading Securities: Cost $157,000 DEF Co. Bonds GEH Inc. Bonds IJK Inc. Bonds Fair Value Fair Value 12/31/2020 12/31/2021 $159,400 $170,800 Available-for-Sale Securities: LMN Co. Bonds mount would Beresford report for the total of its investments in bonds at 12312020