Select the item that best fits each description A through H. Description A. Records and tracks the bondholders' names. B. Occurs when the contract rate is less than the market rate. C. Amount by which the bond price exceeds par value. D. Pledges specific assets of the issuer as collateral. E. The legal contract between the issuer and the bondholders. F. Can be exchanged for shares of the issuer's stock. G. Evidence of the company's debt. H. Has varying maturity dates for amounts owed. Items Registered bond Discount on bonds payable Premium on bond Secured bond Bond indenture Convertible bond