Unamortized $\_\_\_\_\_\_\_\_\_\_$ should be added to the face amount of the bonds or debentures in the liability section of the balance sheet$\mathrm{.}2.$The formal document creating bonded indebtedness is called the $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\mathrm{.}3.$In the audit of interest$-$bearing debt, the auditors confirm balances and terms and examine the $\_\_\_\_\_\_\_\_\_\_\_\_\mathrm{.}4.$In the audit of interest$-$bearing debt, the auditors' primary substantive procedures will include $\_\_\_\_\_\_\_\_\_\_$ transactions occurring during the period to available support$\mathrm{.}5.$To continue to classify a maturing debt as a long$-$term liability, the client must demonstrate both the $\_\_\_\_\_\_\_\_\_\_$ to refinance the debt.