Match each of the following terms with the appropriate definitions. (a) Discount on bonds payable (b) Callable bonds (c) Market rate (d) Debt-to-equity ratio (e) Sinking fund bonds (f) Secured bonds (g) Carrying value (h) Premium on bonds (i) Bond indenture (j) Contract rate (1) Bonds that have specific assets of the issuer pledged as collateral. (2) The rate that borrowers are willing to pay and lenders are willing to accept for a bond and its risk level. (3) The amount by which the bond price exceeds par value. (4) Bonds that give the issuer the option to retire them at a stated dollar amount before maturity. (5) The bond interest rate paid by the bond issuer. (6) The legal contract between the issuer and the bondholders. (7) Bonds that require the issuer to set aside assets to pay the debt. (8) The net amount at which bonds are reported on the balance sheet. (9) The ratio of total liabilities to total equity. 10. Occurs when a company issues bonds with a contract rate less than the market rate