28. Warren Company issued 6% bonds on January 1 of the current year. The carrying value of these liabilities will be lowest at the end of the first year if they were issued A. to yield 4\% amortized using the interest method B. to yield 4% amortized using the straight-line method C. to yield 6\% D. to yield 8% amortized using the straight-line method E. to yield 8% amortized using the interest method 29. Selva Company issued 8\% bonds on January 1 of the current year. The carrying value of these liabilities will be highest at the end of the first year if they were issued A. to yield 7\% amortized using the interest method B. to yield 7\% amortized using the straight-line method C. to yield 8\% D. to yield 9\% amortized using the straight-line method E. to yield 9\% amortized using the interest method