Which of the following statements is true?

A) A bond selling for an amount above face (par) value is said to be selling at a discount.

B) The coupon rate of a bond typically equals the yield (market) rate.

C) The principal that will be paid on long-term debt within the next operating cycle are reported on the balance sheet as current portion of long-term debt.

D) A premium bond bears a yield that is greater than its coupon rate.