Beresford Incorporated purchased several investments in debt securities during $2023,$ its first year of operations. The following information pertains to these securities$.$ The fluctuations in their fair values are not considered permanent.

$\backslash$table$[[$Held$-$to$-$Maturity Securities:,Fair Value $12/31/2023,$Fair Value $12/31/2024,\backslash$table$[[$Amortized Cost$],[\frac{12}{31}\frac{?}{2023}$