Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missing matches. Match the following bond and long-term liability related terms to the apparate definition Clear All The Interest rate that bondholders could obtain by investing in other bonds that are similar to the issuing firm's bonds. Market rate of interest The difference between the carrying value and the redemption price at the time bonds are redeemed. This amount is presented as an Income statement account Bond Issue price Gain or loss on redemption The total of the present value of the cash flows produced by a bond. It is calculated as the present value of the annuity of interest payments plus the present value of the principal