Choose the appropriate letter to match the term and its definition. Not all definitions will be used. Accrued liability Loan covenant Issue price Face value Line of credit Public debt offering Security Contingent liability a. Bond features that allow the issuer to repay the loan early b. A prearranged agreement that allows a company to borrow at will up to a limit. c. This item is reported as a contra asset account. d. The amount that the lender actually pays for a bond. e. The cost of issuing a bond. f. Debt features that, if violated, allow the lender to revise loan terms. g. The total amount of money that a company owes in debt. h. The amount a company must repay creditors when a bond matures i. These are liabilities that have been incurred during the period but not yet paid. j. When a company borrows money by issuing bonds in the financial markets. k. A bond feature that allows a creditor to seize assets if debt is not properly repaid. l. This type of liability is uncertain; it exists only if some other condition occurs