The discount on bonds payable or premium on bonds payable is shown on the balance sheet as an adjustment to bonds payable to arrive at the carrying value of the bonds. Indicate the appropriate addition or subtraction to bonds payable:

$\backslash$table$[[\backslash$table$[[$Premium on$],[$Bonds Payable$]],\backslash$table$[[$Discount on$],[$Bonds$]]],[,$ Payable ${?}_{(})$