On December 31, 2018, XYZ Co. has the following information in the statement of financial position: Bond payable due on 2021 $150,000 Equity attributable to owners 550,000 Share Discount- ordinary 15,000 Investment in Held-for-collection securities 6,500 Account receivables 70,000 Treasury shares 50,000 Allowance for doubtful account 10,000 Share Premium-ordinary 7,000 Accumulated other comprehensive income 30,000 All of the following items are considered contra accounts, except: A. Treasury shares B Allowance for doubtful account C. Share Discount- ordinary Accumulated other comprehensive income