48. Your company issued bonds at a premium. Which of the following statements is true? A. The contra account, premium on bonds payable, is amortized each year by adding part of its balance to interest expense. B. On the date of issuance, the stated interest rate of the bond was less than the market interest rate. C. As the current date approaches the maturity date, the carrying value of the bond approaches the face value of the bond. D. All of the answers are acceptable.