The following items are found in the financial statements. Indicate how each of these items should be classified in the financial statements. Classification (a) Debenture bonds payable (maturing in 5 years). (b) Premium on bonds payable. (c) Income bonds payable (due in 3 years). (d) Callable bond (due in 7 months). (e) Notes payable (due in 4 years). (f) Discount on bonds payable. (g) Mortgage payable (payable in equal amounts over next 3 years). (h) Gain on repurchase of debt. (i) Interest expense (credit balance).