Several years ago, Clear-Air Systems issued $100 million of 30-year, 8% bonds payable at a small premium. Since the bonds were issued, Clear-Air's financial strength and credit rating have actually improved, but today the bonds are trading among investors at a price of 98. (a) Explain the most probable reason why the market price of these bonds has declined, even though Clear-Airs credit rating has improved. (b) How will the drop in the market value of these bonds be reported (if at all) in ClearAir's income statements and balance sheets? Explain