On 31 December 2016,Lopez Sales Has a Debentures Payable Balance

Multiple Choice

On 31 December 2016,Lopez Sales has a Debentures payable balance of $75,000 and a Premium on debentures payable of $6000.On the balance sheet,how will this information be shown?

A) $75,000
B) $75,000 less one-tenth of $6000 for a net balance of $74,400
C) $75,000 less premium of $6000 for a net balance of $69,000
D) $75,000 plus a premium of $6000 for a net balance of $81,000