Which of the Following Would not Be an Adjustment

Multiple Choice

Which of the following would not be an adjustment for long-term debt when preparing government-wide financial statements?

A) Changing Other Financing Sources - Proceeds of Bonds to an increase in Bonds Payable
B) Changing Expenditures - Bonds Principle to a reduction of Bonds Payable
C) Recording the cash received from a debt issue
D) Amortizing bond premiums