IV. (15%) Listed below are the item he ian oo do eva tm ndphrases assoclated with long-term debt Pair each item from List A (bylet from List B that is most appropriately associated with it. List B List A Materiality concept Convertible bonds A. Bond price B. Discount Present value of interest plus C. Liquidation payments after other claims satisfiec -present value of principal -Call feature D. Name of owner not registered E. Premium F. Checks are mailed directly G. No specific assets pledged H. Bond indenture I. Backed by a lien J. Interest expense K. May become stock L. Legal, accounting. printing M. Protection against falling rates N. Periodic cash payments O. Straight-line method Debt issue costs Market rate higher than stated rate Coupon bonds H Promises made to bondholders Stated rate higher than market rate Face amount times stated rate Registered bonds Debenture bond Mortgage bond Balance times effective rate subordinated debenture _