Held to Maturity Securities: ABC Co. Bonds Trading Securities: DEF Co. Stock GEH Inc. Stock Fair Value 12/31/2015 $425,000 Fair Value 12/31/2016 Amortized Cost 12/31/2015 Amortized Cost 12/31/2016 $400,000 $367,500 $360,000 Fair Value Fair Value 12/31/2015 12/31/2016 Cost $50,000 $67,500 $66,000 $47,500 $67,500 $39,000 IJK Inc. Stock $34,000 $25,800 $32,900 Fair Value Fair Value Available for Sale 12/31/2015 12/31/2016 Cost Securities: LMN Co. Stock $175,000 $150,400 $140,000 23. What total unrealized holding loss/gain would Beresford report in its 2016 income statement for its investment securities? A. $4,300 B. -$20,700 C. $45,700 D. $29,300 24. What would be the balance in Beresford's accumulated other comprehensive income with respect to these investments in its 2016 balance sheet (ignoring tax effects)? A. $4,300 B. $10,400 C. -$26,500 D. None of the above answers are correct. 25. What balance sheet amount would Beresford report for its total investment securities as of December 31, 2015? A. $674,000 B. $731,500 C. $645,400 D. None of the above answers are correct.