True or False X: A company is considering offering for sale one of two bond issues. The two bond issues are equivalent except that one bond pays semi-annual interest while the other bond pays annual interest. The market rate is lower than their coupon rates. The proceeds from the sale of the bond with annual interest payments will be greater than the proceeds from the sale of the bonds with semi-annual payments. Y: The market interest rates have increased since the issue of bonds, and the entire bonds are derecognized before maturity. That generates an accounting loss. A. X is True, and Y is True. B. X is True, and Y is False. C. X is False, and Y is True. D. X is False, and Y is False