Question 1 : Matching (12 points): Match the items below by entering the appropriate code letter in the space provided. A. A premium on bonds payable happens B. Capital deficiency C. Treasury-stock D. Preferred shareholders E. A stock split. F. Bonus to old partners G. Bonus to incoming (new) partner H. A discount on bonds payable happens L. Registered bonds J. Preemptive right K. Common shareholders L. Notes payable