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 premium on bonds payable of $900.On the balance sheet,how will this information be shown?

A) $40,000 less premium of $900 for a net balance of $39,100
B) $40,000 less one-tenth of $900 for a net balance of $39,910
C) $40,000 only
D) $40,000 plus a premium of $900 for a net balance of $40,900