Dynasystem's trial balance shows $105,000 face value of bonds with a discount balance of $2,600. The bonds mature in 10 years. How will the bonds be presented on the balance sheet? 

A. Bonds payable $105,000 will be listed as a long-term liability. 

B. Bonds payable $101,400 (net of $2,600 discount) will be listed as a long-term liability 

C. Bonds payable $105,000 will be listed as a long-term liability. A $2,600 discount on bonds payable will be listed as a current liability 

D. Bonds payable $105,000 will be listed as a long-term liability. A $2,600 discount on bonds payable will be listed as a contra current liability.