Held to Maturity Securities: ABC Co. Bonds Trading Securities: Amortized cost 12/31/2017 $367,500 Amortized Cost 12/31/2018 $360,000 awarded pred Fair Value 12/31/2017 $375,000 Fair value 12/31/2017 $ 48,000 $ 47,000 $ 44,000 Fair Value 12/31/2017 $130,500 DEF Co. Bonds GEH Inc. Bonds IJK Inc. Bonds Available for sale Securities: LMN Co. Bonds Fair Value 12/31/2018 $400,000 Fair Value 12/31/2018 $ 59,500 $ 77,000 $ 38,500 Fair Value 12/31/2018 $150,400 Cost $ 66,000 $ 39,000 $ 32,990 Cost $140,000 2140,000 What balance sheet amount would Beresford report for the total of its investments in debt securities at 12/31/2017? awarded Multiple Choice O $637,000 $644,500 0 $645,400 None of these answer choices are correct. UUD w arded Help Beresford Inc purchased several investments in debt Securities during 2017 its first year of operations The following information pertains to these securities. The fluctuations in their for values are not considered permanent Held to Maturity Securities: ABC CO. Bonds Amortired Cost 12/31/2017 $367,500 Amortized Cost 12/31/2018 - $160,000 Trading Securities: DEF Co. Bonds GEHIM. Bonds IIK Inc. Bonds Available for Sale Securities LN Co. Bonds Fair value 12/31/2017 $375,000 Fair value 12/31/2017 $ 48,000 $ 47,000 $ 4,000 Fair Value 12/31/2017 $110,00 Fair value 12/31/2018 $400.000 Fair value 12/31/2013 $ 59,500 $77,000 $38,500 Fair Value 12/31/2018 $150,400 Cost $ 66,000 $ 39,000 $ 32,900 Cost $140.00 What wance sheet amount would Beresford report for the total of its investments in de securities at 12/31/2017