The following items are found in the financial statements.n
n
(a) Discount on bondsn
 payablen
n
(b) Interest expense (credit balance)n
n
(c) Unamortized bond issue costsn
n
(d) Gain on repurchase of debtn
n
(e) Mortgage payable (payable in equal amounts over next 3 years)n
n
(f) Debenture bondsn payable (maturing in 5 years)n
n
(g) Premium on bondsn payablen
n
(h) Notes payable (due in 4 years)n
n
(i) Income bondsn payable (due in 3 years)n
n
Indicate how each of these items should be classified in the financial statements.