On December 31,2017,Clark Sales Has 10-Year Bonds Payable of $105,000

On December 31,2017,Clark Sales has 10-year Bonds Payable of $105,000 and Discount on Bonds Payable of $13,350.How will this be shown on the December 31,2016 Balance Sheet?

A) Bonds Payable $105,000 less Discount on Bonds Payable $13,350 for a carrying amount of $91,650
B) Bonds Payable $105,000 plus Discount on Bonds Payable for a carrying amount of $118,350
C) Bonds Payable $105,000
D) Bonds Payable $105,000 less one-tenth of $13,350 for a carrying amount of $103,665