A compony received cash procpeds of $206,948 on a bond issue with a par value of $200,000. The difference betweed par value and is5ue price for this bond is recorded as a Munpie Chalci Cocit th interint hcome Debit to Oiscourt an Eondes Payable Debet ta Premumon Honds Payable Ciedt 1o fremimum on Gonus Fayoble Companies report prior period adjustments, net of any income tax effects in the: Multiple Choice Statement of retained earnings: Bakance sheet. No disclosure is required Income statement. Statement of cash tlows