Mann Company is preparing an Excel spreadsheet for its 5-year, 6%, $400,000 installment notes. The notes were issued on January 1 for $421,236. Installment payments are payable each December 31. A portion of the spreadsheet appears as follows: Picture1-b15853e9-433d-4adf-8686-0fec40eb957a.png What formula should Mann use in cell E8 to calculate the outstanding balance (book value) of the notes after the second interest payment? A. =E7 + D8 B. =E7 D8 C. =E8 + D8 D. =PV(C2,C3,0,C1,type)