Problem $14-20($ Static $)$ Concepts ; terminology LO$14-1$ through LO$14-5$ Listed below are several terms and phrases associated with long $-$term debt $.$ Pair each item from List A with the item from List B that is most appropriately associated with it $1.$ Effective rate times balance List A $2$ Promises made to bondholders Present value of interest plus present value of principal $4.$ Call feature Debt issue costs Market rate higher than stated rate $7.$ Coupon bonds Convertible bonds $9.$ Market rate less than stated rate $10.$ Stated rate times face amount $11.$ Registered bonds Debenture bond $13.$ Mortgage bond $14.$ Materiality concept $15.$ Subordinated debenture List B