Which one of the following is not correct? Select one: a. For debt issued at a premium, coupon interest rate is greater than the market interest rate when the debt is issued. O b. For bond repurchases: Gain (loss) on bond repurchase = Net book value of bonds - Cash paid to repurchase bonds. c. For debt issued at par: interest expense reported on the income statement equals the cash paid for interest. d. For bonds issued at a discount: coupon interest rate equals to the market interest rate when the bonds are issued. 0 0