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

Discount on bonds payable.

Interest expense $($credit balance$).$

Unamortized bond issue costs.

Gain on repurchase of debt.

Mortgage payable $($payable in equal amounts over next $3$ years$).$

Debenture bonds payable $($maturing in $5$ years$).$

Notes payable $($due in $4$ years$).$

Premium on bonds payable.

Bonds payable $($due in $3$ years$).$

Instructions

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