Match the items below by entering the appropriate code letter in the space provided.

A$.$ Serial bonds

B$.$ Debenture bonds

C$.$ Bond indenture

D$.$ Premium on bonds payable

E$.$ Discount on bonds payable

F$.$ Effective$-$interest method of amortization

G$.$ Straight$-$line method of amortization

H$.$ Bonds

I. Debt to assets ratio

J$.$ Current liability

K$.$ Current ratio

L$.$ Registered bonds

A debt that can reasonably be expected to be paid from current assets.

A legal document that sets forth the terms of a bond issue.

Bonds that mature in installments.

Produces a periodic interest expense equal to a constant percentage of the carrying value of the bonds.

Bonds issued in the name of the owner.

A form of interest$-$bearing notes payable used by corporations.

Occurs when the contractual interest rate is greater than the market interest rate.

Unsecured bonds issued against the general credit of the borrower.

A measure of a company's liquidity

A solvency measure that indicates the percentage of assets provided by creditors.

Occurs when the contractual interest rate is less than the market interest rate.

a $12.$ Produces a periodic interest expense that is the same amount each interest period.

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