On December 31, 2017, Lopez Sales has a Bonds Payable balance of $89,000 and a Premium on Bonds Payable balance of $4500. On the balance sheet, how will this information be shown?

A) $89,000 less one-tenth of $4500 for a net balance of $88,550

B) $89,000 plus a premium of $4500 for a net balance of $93,500

C) $89,000

D) $89,000 less premium of $4500 for a net balance of $84,500