Item$5$

Time Remaining $2$ hours $10$ minutes $41$ seconds$02$:$10$:$41$

Item $5$

Time Remaining $2$ hours $10$ minutes $41$ seconds$02$:$10$:$41$

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: Fair Value $12/31/2023$ Fair Value $12/31/2024$ Amortized Cost $12/31/2023$ Amortized Cost $12/31/2024$

ABC Company Bonds $ $375,000$ $ $400,000$ $ $367,500$ $ $360,000$

Trading Securities: Fair Value $12/31/2023$ Fair Value $12/31/2024$ Cost

DEF Company Bonds $ $48,000$ $ $59,500$ $ $66,000$

GEH Incorporated Bonds $ $47,000$ $ $77,000$ $ $39,000$

IJK Incorporated Bonds $ $44,000$ $ $38,500$ $ $32,900$

Available$-$for$-$Sale Securities: Fair Value $12/31/2023$ Fair Value $12/31/2024$ Cost

LMN Company Bonds $ $130,500$ $ $150,400$ $ $140,000$

What balance sheet amount would Beresford report for the total of its investments in bonds at $12/31/2023?$