(Q1 to Q 3 )Beresford Inc. purchased several investments in debt securities during 2018, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent. Amortized Cost Held to Maturity Fair Value 2/31/2017 12/31/2018 12/31/2017 12/31/2018 Fair Value Amortized Cost Securities: ABC Co. Bonds 375,000 s 400,000 s 367,500 360,000 Trading Securities: 12/31/2017 12/31/2018 Fair Value Fair Value Cost DEF Co. Bonds s 48,000 59,500 66,000 s 47,000 $ 77,000 S 39,000 s 44,000 38,500 32,900 Fair Value Fair Value GEH Inc. Bonds IJK Inc. Bonds Available for Sale Securities: LMN Co. Bonds 12/31/2017 12/31/2018 Cost 130,500 150,400 140,000 1) What balance sheet amount would Beresford report for the total of its investments in debt securities at 12/31/2017? A) $637,000. B) S644,500. C) $645,400. D) None of these answer choices are correct 2) What would be the balance in Beresford's accumulated other comprehensive income with respect to these investments in its 12/31/2019 balance sheet (ignore taxes)? A) $55,100 B) $26,500. C) $10,400 D) None of these answer choices are correct. 3) What total unrealized holding gain would Beresford report in its 2019 income statement relative to its investments in debt securities? A) $55,900. B) $36,000. C) $80,900. D) $48,200