Listed below are several terms and phrases associated with long-term debt. Pair each item from List A with the item from List B (by letter) that is most appropriately associated with it.

List A List B 1. Effective rate times balance 2. Promises made to bondholders 3. Present value of interest plus present a. Straight-line method b. Discount c. Liquidation payments after other value of principal 4. Call feature claims satisfied d. Name of owner not registered e. Premium f. Checks are mailed directly g. No specific assets pledged h. Bond indenture i. Backed by a lien j. Interest expense k. May become stock I. Legal, accounting, printing m. Protection against falling rates n. Periodic cash payments o. Bond price 5. Debt issue costs 6. Market rate higher than stated rate 7. Coupon bonds 8. Convertible bonds 9. Market rate less than stated rate 10. Stated rate times face amount 11. Registered bonds 12. Debenture bond 13. Mortgage bond 14. Materiality concept 15. Subordinated debenture