Match These Terms with Their Definitions

Match these terms with their definitions.
-occurs when a bond is issued for an amount that is less than the principal

A) bond
B) contract, coupon, stated rate
C) discount
D) effective interest rate method
E) face value, par value, principal
F) interest amortization
G) lease
H) lessee
I) lessor
J) leverage
K) long-term debt
L) market rate, yield
M) maturity
N) premium
O) straight-line method