On December 31, 2017, Clark Sales has 10-year Bonds Payable of $105,000 and Discount on Bonds Payable of $13,350. How will this be shown on the December 31, 2017 Balance Sheet?

A. Bonds Payable $105,000 less one-tenth of $13,350 for a carrying amount of $103,665

B. Bonds Payable $105,000

C. Bonds Payable $105,000 plus Discount on Bonds Payable for a carrying amount of $118,350

D. Bonds Payable $105,000 less Discount on Bonds Payable $13,350 for a carrying amount of $91,650