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Beresford Incorporated purchased several investments in debt securities during 2023, its first year of operations. The following information pertains to these securities. The fluctuations

 

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. Held-to-Maturity Securities: ABC Company Bonds Fair Value 12/31/2023 $ 392,000 Fair Value 12/31/2023 Fair Value 12/31/2024 $ 417,000 Fair Value 12/31/2024 $ 73,000 Amortized Cost 12/31/2023 $ 384,500 Cost $ 79,600 $ 56,000 Trading Securities: DEF Company Bonds $ 62,000 GEH Incorporated Bonds $ 64,000 $ 94,000 IJK Incorporated Bonds $ 61,000 $ 55,500 $ 49,900 Available-for-Sale Securities: Fair Value 12/31/2023 Fair Value Cost 12/31/2024 LMN Company Bonds $ 159,400 $170,800 $ 157,000 Amortized Cost 12/31/2024 $ 377,000 What would be the balance in Beresford's accumulated other comprehensive income with respect to these investments in its 12/31/2024 balance sheet (ignore taxes)?

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