Predict the product(s) for the following reaction. 
Definitions:
Premium on Bonds Payable
The amount by which the proceeds from the issuance of bonds exceed their face value.
Discount on Bonds Payable
The gap between a bond's nominal value and its market price when the bond is traded at a price below its nominal value.
Carrying Value
The book value of an asset or liability, reflecting its original cost adjusted for factors such as depreciation or amortization.
Carrying Value
The net amount at which an asset or liability is reported in the financial statements, factoring in depreciation, amortization, and impairment charges.
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