How Should Bonds Payable Be Reported on Government-Wide Financial Statements

How should bonds payable be reported on government-wide financial statements?

A) Bonds payable should be reported as an offset to capital assets in the assets section of the statement of net position
B) Bonds payable should not be reported on the government-wide financial statements
C) Bonds payable should be separated between amounts due to be paid in one year and amounts due to be paid in more than one year
D) Bonds payable should be reported in the net position section of the statement of net position