Balance sheets prepared in compliance with U$.$S$.$ GAAP reflect a mixture of:

A$)$ historical cost and future cash values.

B$)$ current value and discounted future cash flows.

C$)$ discounted cash flows and future values.

Long$-$term debt is reported on the balance sheet at:

A$)$ current market value.

B$)$ net realizable value.

C$)$ present value.

D$)$ future value.