(Classification) The following items are found in the financial statements.

(a) Discount on bonds payable

(b) Interest expense (credit balance)

(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) Premium on bonds payable

(h) Notes payable (due in 4 years)

(i) Income bonds payable (due in 3 years)

Indicate how each of these items should be classified in the financial statements.