On December 31,2017,Lopez Sales Has a Bonds Payable Balance of $72,000

On December 31,2017,Lopez Sales has a Bonds Payable balance of $72,000 and a Premium on Bonds Payable balance of $4,000.On the balance sheet,how will this information be shown?

A) $72,000 less premium of $4,000 for a net balance of $68,000
B) $72,000 less one-tenth of $4,000 for a net balance of $71,600
C) $72,000
D) $72,000 plus a premium of $4,000 for a net balance of $76,000