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income before income taxes and interest expense by interest expense. income before income taxes by interest expense. 12- Multiple Choice Question 152 If the market interest rate is greater than the contractual interest rate, bonds will sell at a discount. only after the stated interest rate is increased. at face value. at a premium. 13- Multiple Choice Question 158 The market interest rate is often called the coupon rate. contractual rate. stated rate. effective rate. 14- Multiple Choice Question 78 On October 1, Steve’s Carpet Service borrows $250,000 from First National Bank on a 3-month, $250,000, 8% note. The entry by Steve’s Carpet Service to record payment of the note and accrued interest on January 1 is Notes Payable 255,000