A Company issued 6% 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 4% amortized using the interest method

B. to yield 4% amortized using the straight-line method

C. to yield 5% amortized using the straight-line method

D. to yield 5% amortized using the interest method

E. to yield 6%

A Company issued 8% 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 8%

B. to yield 9% amortized using the straight-line method

C. to yield 9% amortized using the interest method

D. to yield 10% amortized using the interest method

E. to yield 10% amortized using the straight-line method