Which one of the following isnotcorrect?

Select one:

A.For debt issued at par: interest expense reported on the income statement equals the cash paid for interest.

B.For bond repurchases: Gain (loss) on bond repurchase = Net book value of bonds- Cash paid to repurchase bonds.

C.For debt issued at a discount: interest expense reported on the income statement equals cash interest payment less amortization of the discount.

D.For debt issued at a premium, interest expense reported on the income statement equals cash interest payment less amortization of the premium.

E.None of the above