In business combination, the fair value of combinee bonds payable was $ 90,000 and the carrying amount of bonds payable was $ 110,000. The journal entry to allocate liquidated company to identifiable assets and liabilities with remainder to goodwill includes:

a.

Credit to bonds payable $ 90,000.

b.

Debit to discount on bonds payable $ 20,000.

c.

Debit to discount on bonds payable $ 110,000.

d.

Debit to discount on bonds payable $ 90,000.