please help with accounting!!! explain please

What is the effect of the amortization of Discount on Bonds Payable on Interest Expense and the Bonds Payable account, respectively? Select one: Increase, No change Decrease, Decrease Increase, Decrease Decrease, No change Which item does not represent a difference between Wage Expense and Wage Payable? Select one: Federal Income Tax State Income Tax Federal Unemployment Tax Social Security Tax