The following list contains a number of debt instruments which you can assume have identical key terms (i.e., maturity and issuance date, interest rates and interest payment dates). What items on the list have equivalent accounting treatments (i.e. journal entries for set-up, interest accrual, interest payment and repayment)? Term loan Bank Mortgage Unsecured debentures issued at a premium Serial debentures issued having a coupon rate of 3% when the market rate was 5% Bonds issued having a stated rate