A Company Prepared the Following Journal Entry: Which of the Following

A company prepared the following journal entry: Which of the following statements is correct?
Bonds payable
Premium on bonds payable
Loss on bond retirement
Cash

A) The book value of the bonds was less than the cash payment.
B) The increase in stockholders' equity equals the loss on the bond retirement.
C) The decrease in assets is greater than the decrease in liabilities and, as a result, stockholders' equity decreases.
D) The net cash flow from financing activities decreases by the book value of the bonds payable.