Indicate the proper financial statement classification $($balance sheet or income statement$)$ for each of the following liability$-$related accounts.

Classification

a$.$ Gain on Bond Retirement Answer $1$

b$.$ Discount on Bonds Payable Answer $2$

c$.$ Mortgage Notes Payable Answer $3$

d$.$ Bonds Payable Answer $4$

e$.$ Bond Interest Expense Answer $5$

f$.$ Bond Interest Payable $($due next period$)$ Answer $6$

g$.$ Premium on Bonds Payable Answer $7$

h$.$ Loss on Bond Retirement Answer $8$