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