If bonds payable were issued initially at a discount, the carrying

value of the bonds at a balance sheet date will be calculated

by

A$)$ deducting the amount of discount amortized between the issuanc

date and the balance sheet date from the face value.

B$)$ deducting the balance of unamortized bond discount from the

face value.

C$)$ adding the balance of unamortized bond discount to the face

value.

D$)$ adding the amount of discount amortized between the issuance

date and the balance sheet date to the face value.

E$)$ None of the above