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 difference between the carrying value and the redemption price at the time bonds are redeemed.This amount is presented as an income statement account.

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