Indicate the proper financial statement classification for each of the following accounts:

	Financial Statement	Statement Classification
Discount on Long-term Bonds Payable	AnswerBalance SheetIncome Statement	AnswerContra assetContra current liabilityContra long-term liabilityCurrent assetCurrent liabilityExpenseLong-term liabilityOther income/expenseRevenue
Mortgage Notes Payable	AnswerBalance SheetIncome Statement	AnswerContra assetContra current liabilityContra long-term liabilityCurrent assetCurrent liabilityExpenseLong-term liabilityOther income/expenseRevenue
Long-term Bonds Payable	AnswerBalance SheetIncome Statement	AnswerContra assetContra current liabilityContra long-term liabilityCurrent assetCurrent liabilityExpenseLong-term liabilityOther income/expenseRevenue
Bond Interest Expense	AnswerBalance SheetIncome Statement	AnswerContra assetContra current liabilityContra long-term liabilityCurrent assetCurrent liabilityExpenseLong-term liabilityOther income/expenseRevenue
Bond Interest Payable	AnswerBalance SheetIncome Statement	AnswerContra assetContra current liabilityContra long-term liabilityCurrent assetCurrent liabilityExpenseLong-term liabilityOther income/expenseRevenue
Premium on Long-term Bonds Payable	AnswerBalance SheetIncome Statement	AnswerContra assetContra current liabilityContra long-term liabilityCurrent assetCurrent liabilityExpenseLong-term liabilityOther income/expenseRevenue