Which of the following companies will record the highest interest expense each year? Assume all four companies have five-year bonds with a face value of $8 million and a 9.5% annual rate.

Options:
A. Company 1 sold their bonds at 94.
B. Company 2 sold their bonds at 98.
C. Company 3 sold their bonds at 100.
D. Company 4 sold their bonds at 103.