On December 31,2013,Peterson Sales Has a Bonds Payable Balance of $40,000

On December 31,2013,Peterson Sales has a Bonds payable balance of $40,000 and a Discount on bonds payable of $2,100.On the balance sheet,how will this information be shown?

A) $40,000 less discount of $2,100 for a net balance of $37,900
B) $40,000 plus discount for a total balance of $42,100
C) $40,000 only
D) $40,000 less one-tenth of $2,100 for a net balance of $39,790