Write your answer in the space provided or on a separate sheet of paper. 1) Place the letter of the best matching phrase before each word. 1. Indenture 2. Refunding 6. Times Interest Earned 7. Mortgage 3. Bonds Issued at Par 8. Premium on Bonds 4. Carrying Value 9. Reacquisition Price 5. Nominal Rate 10. Market Rate a. Requires that bond discount be reported in the balance sheet as a direct deduction from the face of the bond. b. Rate set by the party issuing the bonds and which appears on the bond instrument. d. Rate of interest earned by the bondholders. e. Results when bonds are sold below par. f. Results when bonds are sold above par. g. The replacement of an existing bond issuance with a new one. h. Price paid by issuing corporation for its bonds. i. Book value of bonds at any given date. j. Ratio of current assets to current liabilities. k. Bond contract or agreement. 1. Measure of the company's ability to meet interest payments as they come due. m. Ratio of debt to equity. n. Exclusive right to manufacture a product. o. Document that pledges title to property as security for a loan