[单选题]
Capius Corporation issued 2,000 bonds in USD1,000 individual denominations. Each bond has twenty detachable warrants. The bonds and warrants were sold at 110. At the time the bonds were issued, each warrant had a market value equal to one percent of the face value of one bond. Capius will account for this transaction as:
A .Bonds Payable with an unamortized premium and a debit to Additional Paid-In Capital - Warrants.
B .Bonds Payable with an unamortized discount and a debit to Additional Paid-In Capital - Warrants.
C .Bonds Payable with an unamortized discount and a credit to Additional Paid-In Capital - Warrants.
D .Bonds Payable with an unamortized premium and a credit to Additional Paid-In Capital - Warrants.
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