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Mind Explorers issues bonds with a stated interest rate of 7%, face value of $220,000, and due in 10 years. Interest payments are made semi-annually. The market rate for this type of bond is 6%. Using present value tables, calculate the issue price of the bonds. (FV of $1, PV of $1, FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Multiple Choice $236,367 $205,051. $220,000. $179,521. Beresford Inc. purchased several investments in debt securities during 2020, 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: ABC Co. Bonds Trading Securities: DEF Co. Bonds GEH Inc. Bonds IJK Inc. Bonds Available-for-Sale Securities: LMN Co. Bonds Fair Value 12/31/2020 $380,000 Multiple Choice Fair Value 12/31/2020 $ 53,000 $ 52,000 $ 49,000 Fair Value 12/31/2020 $138,800 Fair Value 12/31/2021 $405,000 Fair Value 12/31/2021 $ 64,500 $ 76,000 $ 43,500 Fair Value 12/31/2021 $152,100 Amortized Cost 12/31/2020 $372,500 Cost $ 67,000 $ 44,000 $ 37,900 Cost $145,000 Amortized Cost 12/31/2021 $365,000 What total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds