Lang Co. issued bonds with detachable common stock warrants. Only the warrants had a known market value. The sum of the fair value of the warrants and the face amount of the bonds exceeds the cash proceeds. This excess is reported as:
A) Discount on Bonds Payable.
B) Premium on Bonds Payable.
C) Common Stock Subscribed.
D) Paid-in Capital in Excess of Par-Stock Warrants.