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