Indicate Whether Each of the Following Statements About Bonds Payable

Indicate whether each of the following statements about bonds payable is true or false.
_____ a)Premium on Bonds Payable is recorded when bonds are issued at less than their face value.
_____ b)Premium on Bonds Payable is a liability account.
_____ c)The balance in the Discount on Bonds Payable account increases liabilities.
_____ d)Discount on Bonds Payable is an expense account.
_____ e)A discount on bonds payable occurs when the stated interest rate on the bonds is less than the market or effective interest.