Part 3: In a continuation of their efforts to explore the financial condition of ABC Company, the Board of Directors has now started to explore the various investment strategies of the company. They would like to understand more about the differences between debt versus equity investments. They also wish to learn more about the various types of investments reported on the Balance Sheet. Using your text and outside sources, explain the following: (1) debt versus equity securities; (2) various types of investments such as those listed in Exhibit 15-2; and (3) how to account for these investments. Keeping in mind the intended audience of the memo use Excel or Word to embed charts, tables, etc as you deem appropriate.