Held to maturity debt securities, accounting homework help

The company you work for has a large amount of disposable cash and very little debt on its books. The board of directors has expressed an interest in taking this money and investing in equity and debt securities of other companies. Please explain the characteristics of each type of security and how your company will need to record and value these on their books.

Please make this 1-2 paragraphs.

Please make this in APA format and site sources within the paper.