John Company issued 108 bonds on January 1 of the current year. The carrying value of these bonds will be lowest at the end of the first year if they were issued A. to yield 7 ortized using the straight-line method B. to yield 78 amortized using the interest method C. to yield 8% amortized using the interest method D. to yield 9% amortized using the interest method E. to yield 9\% amortized using the straight-line method