Duncan Corp. had bonds outstanding for all of 2021. These bonds were issued several years ago at a discount. Below is the summary journal entry representing the interest expense, cash interest payment, and discount amortization on these bonds during 2021. Credit Debit 100,000 Interest Expense Discount on Bonds Payable Cash 3,000 97,000 Question: On the indirect reconciliation for the statement of cash flows, how should Duncan account for the change in the Discount on Bond Payable account balance? A. $3,000 should be added to net income. B. $3,000 should be subtracted from net income. C. The change in the Discount on Bonds Payable account balance should be ignored