The carrying value of a bond issued at a premium:

A$.$ decreases by equal amounts each year if straight$-$line amortization is used.

B$.$ decreases by equal amounts each year if effective interest amortization is used.

C$.$ decreases by larger and larger amounts each year if effective interest amortization is used.

D$.$ decreases by equal amounts each year if straight$-$line amortization is used and decreases by increasing amounts each year if effective interest amortization is used.