For each account \(a\) through \(m\) listed below, indicate the account type (asset, liability, or equity) and the financial statement (balance sheet or statement of comprehensive income) where the account would be reported.

a. Discount on Bonds Payable (10-year bonds)

b. Premium on Bonds payable (10-year bonds)

c. Bonds Payable (Due in 5 years)

d. Note Payable (Due in 2 years)

e. Interest Expense 

f. Unrealized Gain or Loss-Income 

g. Unrealized Gain or Loss-OCI

h. Gain on Redemption of Bonds

i. Debt Conversion Expense

j. Interest Payable

k. Gain on Extinguishment of Bonds

l. Mortgage Payable

m. Paid-in Capital-Stock Warrants