If the balance sheet of a large listed corporation includes bonds payable （).

A.the amount of the liability for the bonds payable will be the face value of the bonds minus any unamortized discount or plus any unamortized premium

B.the corporation would not be permitted to invest in bonds issued by other corporations while its own bonds payable remained outstanding

C.the liability section of the balance sheet should include all interest payable over the life of the bonds.

D.the amount of the liability for bonds payable will be offset against any investment by the company in bonds of other corporations.