Classifying Liability-Related Accounts into Balance Sheet or Income Statement Indicate the proper financial statement classification (balance sheet or income statement) for each of the following liability-related accounts.

a. Gain on Bond Retirement

e. Bond Interest Expense

b. Discount on Bonds Payable

f. Bond Interest Payable (due next period)

c. Mortgage Notes Payable ????. Premium on Bonds Payable

d. Bonds Payable ????. Loss on Bond Retirement