The debt of bonds payable ("bonds payable") of a corporation must be presented in the long-term debt section of the Statement of Financial Position ("balance sheet") at:

Multiple Choice

a) nominal value less interest accrued since the last interest payment date.

b) nominal value less the unamortized discount or plus the unamortized premium.

c) price in the bond market.

d) face value less unamortized discount or premium (a).