I need help with chapter 14 concepts thank you

The legal document identifying the rights and obligations of both the bondholder and the issuer is called the of interest is the rate that borrowers are willing to pay and lenders are willing to accept for a particular bond The bond's and its risk level. A- occurs when a company issues bonds with a contract rate less than the market rate. Chapter 14 Accounts Normal Balance (Debitor Credit) Type of account (Asset, Liability, SH Equity, Revenue, Expense, Gain or Loss) Included In Income Statement or Balance Sheet Account Title Bonds Payable Discount On Bonds Payable Premium On Bonds Payable Gain On Bond Retirement Loss On Bond Retirement Notes Payable Interest Expense Interest Pavabls