Selected accounts for Moonbills Corporation appear below.
Instructions: For each account,indicate the following:
(A)In the first column at the right,indicate the nature of each account,using the following abbreviations:
Asset - A,Liability - L,Stockholders' Equity - SE.
(B)In the second column,indicate the normal balance by inserting dr (for debit)or cr (for credit). 
Definitions:
Discount
A reduction from the full amount or value of an item or security, often applied to bonds sold below their face value or to promote sales of products.
Coupon Interest Rate
The percentage of a bond's value that is paid out in interest to the bondholder annually, identical to the coupon rate.
Yield To Maturity
The total return anticipated on a bond if it is held until it matures, considering all interest payments and the repayment of principal.
Par Value
The face value or nominal value of a bond, share of stock, or other financial instrument, usually representing its value upon issuance.
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