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 excess of the issue price over the face value of bonds.It occurs when the face rate on the bonds exceeds the market rate.

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