The following items are found in the financial statements.

(a) Discount on bonds payable

(b) Unamortized bond issue costs

(c) Gain on repurchase of debt

(d) Mortgage payable (payable in equal amounts over next 3 years)

(e) Debenture bonds payable (maturing in 5 years)

(f) Notes payable (due in 4 years)

(g) Premium on bonds payable

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

Instructions

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