Bonds with a face value of $$100,000$ were issued at a discount. The amount of the cash received from the bond issue was $$98,000.$ On the date of issue, what is the correct presentation on the company$$s balance sheet?

a$.$

Bonds Payable

$ $100,000$

Less Discount

$(2,000)$

$ $98,000$

b$.$

Bonds Payable

$ $98,000$

c$.$

Bonds Payable

$ $100,000$

Plus Discount

$2,000$

$ $102,000$

d$.$

Bonds Payable

$102,000$