The balance in Discount on Bonds Payable

a$.$ would be subtracted from the related bonds payable on the balance sheet

b$.$ would be added to the related bonds payable to determine the carrying amount of the bonds

c$.$ should be reported on the balance sheet as an asset because it has a debit balance

d$.$ should be allocated to the remaining periods for the life of the bonds by the straight$-$line method, if the results obtained by that $n$ results that would be obtained by the effective interest rate method