III. Match the items below by entering the appropriate code letter in the space provided. G. Straight-line method of A. Serial bonds amortization B. Debenture bonds C. Bond indenture D. Premium on bonds payable E Discount on bonds payable F. Effective-interest method of amortization H. Bonds I. Debt to total assets ratio J. Capital lease K. Operating lease L. Registered bonds 1. A contractual arrangement which is in effect a purchase of property. 2. A legal document that sets forth the terms of a bond issue. 3. Bonds that mature in installments. "4. Produces a periodic interest expense equal to a constant percentage of the carrying value of the bonds. 5. Bonds issued in the name of the owner. 6. A form of interest-bearing notes payable used by corporations. 7. Occurs when the contractual interest rate is greater than the market interest rate. 8. Unsecured bonds issued against the general credit of the borrower. 9. A contractual arrangement that gives the lessee temporary use of property. 10. A solvency measure that indicates the percentage of assets provided by creditors. 11. Occurs when the contractual interest rate is less than the market interest rate 12. Produces a periodic interest expense that is the same amount each interest period