7. Bond issue costs, such as printing fees, legal fees, commissions, etc. are most appropriately accounted for by a. Charging them to expense account in the year the bonds are actually sold b. Debiting them to unamortized bond issued costs, setting them as a deferred charge on the statement of nancial position and amortizing them in a manner similar to bond discount over the life of the bond c. Charging them to an expense account in the year the bonds are originally dated whether or not they are sold in that year (1. Adding them to any discount on bonds or subtracting them from any premium on bonds when the bonds are sold