A discount on bonds should be reported in the balance sheet:.
A) At the present value of the future addition to bond interest expense due to the discount.
B) As a reduction in bond issue costs.
C) As a reduction of the face amount of the bond.
D) As a deferred credit

As a reduction of the face amount of the bond.

Explanation:

Bond discount is the amount through which the market price of bonds are lower than its principal amount when it is due at maturity.

The primary characteristics of a bond are its face value, coupon rate and market price. When there is a discount on bonds, while reporting it in the balance sheet, it should be as a decrease of the face amount value of the bond.

c

explanation:

c because the item on a bank statement is also referred to as an account statement. in addition, it provides the beginning balance, ending balance, statement date, transaction date for each transaction, payee, customer name and address, statement period, the account holder's account number, and the bank's customer service number