Match the Following Bond and Long-Term Liability Related Terms to the Appropriate

Match the following bond and long-term liability related terms to the appropriate definition.
-The total of the present value of the cash flows produced by a bond. It is calculated as the present value of the annuity of interest payments plus the present value of the principal.

A) Long-term liability
B) Face value
C) Debenture bonds
D) Serial bonds
E) Callable bonds
F) Face rate of interest
G) Market rate of interest
H) Bond issue price
I) Premium
J) Discount
K) Effective interest method of amortization
L) Carrying value
M) Gain or loss on redemption