The Village of Magnolia is preparing its government-wide financial statements from its fund financial statements. The Village records an outstanding Bond Liability with a book value of $24,000 at the beginning of the year that requires a principal payment of $800 per year. Its records also indicate that it borrowed $6,000 on new Bonds during the year. What is the amount of the Bond Liability that the Village will report on its government-wide financial statements? Select one: a. $29,200 b. $30,800 c. $24,000 d. $18,800