What balance sheet amount would Beresford report for its total investment securities at 12/31/2012?

What would be the balance in Beresford's accumulated other comprehensive income with respect to these investments in its 12/31/2013 balance sheet (ignore taxes)?

What total unrealized holding gain would Beresford report in its 2013 income statement relative to its investment securities?

SB Beresford Inc. purchased several investment. Beresford Inc. purchased several investment securities during 2012, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent, Falr Value Falr Value Amortized Amortized Cost Cost Held to Maturity Securitles 12/31/2012 12/31/2013 12/31/2012 12/31/2013 ABC Co.Bonds $375,000 $400,000 $367,500 $360,000 Trading Securities DEF Co.Stock GEH Inc.Stock IJK Inc. Stock Falr Value 12/31/2012 $48,000 $47,000 $44,000 Falr Value 12/31/2013 $59,500 $77,000 $38,500 Cost $66,000 $39,000 $32,900 Falr Value 12/31/2012 $130,500 Falr Value 12/31/2013 $150,400 Avallable for Sale Securitles Cost LMN co. Stock $140,000