On December 31, 2013, Clark Sales Has a Bonds Payable

On December 31, 2013, Clark Sales has a Bonds Payable Balance of $89,000 and a Discount on Bonds Payable of $2,350. On the balance sheet, how will this information be shown?

A) $89,000 less Discount of $2,350 for a Net Balance of $86,650
B) $89,000 plus Discount for a total balance of $91,350
C) $89,000
D) $89,000 less one-tenth of $2,350 for a Net Balance of $88,765