66,000 $ 97,000 $ 58,000 IJK Inc. Bonds $ 63,000 $ 57,500 $ 51,900 Available-for-Sale Securities: Fair Value 12/31/2020 Fair Value 12/31/2021 Cost LMN Co. Bonds $ 161,400 $ 174,200 $ 159,000 What total unrealized holding gain would Beresford report in its 2021 income statement relative to its investments in bonds

In 2017, "a public university was awarded a federal reimbursement grant" of $18 million to carry out research. of this, $12 million was intended to cover direct costs and $6 million to cover overhead. in a particular year, the university incurred $4 million in allowable direct costs and received $3.4 million from the federal government. it expected to incur the remaining costs and collect the remaining balance in 2018. for 2017 it should recognize revenues from the grant of