The following items are found in the financial statements. Indicate how each of these items should be classified in the financial statements. Classification (a) Discount on bonds payable Balance Sheet (b) Interest expense (credit balance) Balance Sheet Income statement (c) Unamortized bond issue costs (d) Gain on repurchase of debt (e) Mortgage payable (payable in equal amounts over next 3 years) (f) Debenture bonds payable (maturing in 5 years) (g) Notes payable (due in 4 years) (h) Premium on bonds payable (i) Bonds payable (due in 3 years)