On December 31, 2013, Peterson Sales has a Bonds payable balance of $40,000 and a Discount on bonds payable of $2,100. On the balance sheet, how will this information be shown?

a.$40,000 less discount of $2,100 for a net balance of $37,900b.$40,000 plus discount for a total balance of $42,100c.$40,000 onlyd.$40,000 less one-tenth of $2,100 for a net balance of $39,790