(a) Outstanding bonds;

(b) Outstanding bond anticipation notes, other than those issued in anticipation of the bonds of the issue in connection with which the debt statement is prepared;

(c) Bonds of the proposed issue in connection with which the debt statement is prepared; and

(d) Bond anticipation notes proposed to be issued where a debt statement is prepared in connection with the issuance of such notes. 2. The amount of indebtedness of a merged or annexed school district determined pursuant to section 121.10 of this chapter. For the purpose of showing the indebtedness of a school district, other than a school district in a city, there may be deducted the amount of any such indebtedness which has been contracted or is proposed to be contracted to the extent provided in section 121.20 of this chapter, and in such case a certified copy of the estimate of the commissioner of education shall be attached to and form a part of the debt statement filed with the state comptroller and the clerk of the school district. For the purpose of showing the indebtedness of a school district other than a school district in a city there may be deducted the amount of indebtedness contracted, or indebtedness proposed to be contracted, for the purpose and to the extent provided in section 121.30 of this chapter. In connection with the sale of bond anticipation notes, a school district may prepare a debt statement and may file such statement in the manner provided in section 109.00 of this chapter.