On December 31, 2018, Restaurant Sales has a Bonds Payable balance of

$ 86 comma 000

and a Premium on Bonds Payable balance of

$ 5 comma 400

.

On the balance sheet, how will this information be shown?

A.

$ 86 comma 000

less

oneminus

tenth

of

$ 5 comma 400

for a net balance of $ 85 comma 460

B.

$ 86 comma 000

less premium of

$ 5 comma 400

for a net balance of $ 80 comma 600

C.

$ 86 comma 000

D.

$ 86 comma 000

plus a premium of

$ 5 comma 400

for a net balance of $ 91 comma 400