The Carrying Value of Bonds Is Calculated by

The carrying value of bonds is calculated by

A) subtracting the premium on bonds payable account balance from the bonds payable account balance.
B) adding the premium on bonds payable account balance to the bonds payable account balance.
C) adding the discount on bonds payable account balance to the bonds payable account balance.
D) adding the bonds payable account balance to the bond interest payable account balance.