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