Direct combination costs and stock issuance costs are often incurred in the process of making a controlling investment in another company. How should those costs be accounted for in a pre-2009 purchase transaction? Direct Combination Costs Stock Issuance Costs A) B) ABCDE C) Increase Investment Increase Investment Increase Investment Decrease Paid-In Capital Increase Expenses Decrease Investment Decrease Paid-In Capital Increase Expenses Increase Investment Decrease Investment