A Governmental Entity Issued General Obligation Bonds with a Face

Multiple Choice

A governmental entity issued general obligation bonds with a face value of $10,000,000 at a premium that totaled $100,000 for a governmental capital project. The General Long-Term Liability accounts would include total liabilities after issuance of

A) $0.
B) $100,000.
C) $10,000,000.
D) $10,100,000.