please answer parts CE 13.2, 13.3, and 13.4

Codflication Exercises If your school has a subscription to the FASB Codification, log in and prepare responses to the following. Provide Codification references for your responses. CE13.1 Access the glossary (Master Glossary) to answer the following a. What does the term "callable obligation" mean? b. What is an imputed interest rate? c. What is a long term obligation? d. What is the definition of "effective:interest rite"? CE13.2 What guldance does the Codification provide on the disclosure of long term obligations? CE13.3 Describe how a company would classify debt that includes covenants. What conditions must exist in order to depart from the normal nule? CE13.4 A company proposes to include in its SEC registration statement a balance sheet showing its subordinate debt as a portion of atockholders' equity: Wil the S allow this? Why or why not