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 process of transferring a portion of premium or discount to interest expense.This method transfers an amount resulting in a constant effective interest 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