6.Delta Company issued $50,000,000 in bonds to Alpha at $100 per bond at the beginning of the year, At years end the market price of those bonds is $66 due to a general increase in interest rates ($12) and a deterioration in Alphas credit rating (accounting for the remaining $22). Required: Show the accounting treatments that should be used under HFT, AFS and HTM, and if not OTTI or OTTI.