A bond issuer extinguishes its bonds, originally issued at a discount, on a date other than an interest payment date. If the bond issuer does not first record an entry to update bond discount amortization before recording the entry for the debt extinguishment: A) The amount of net income will be inaccurate B) The related balance sheet amounts will be inaccurate C) The allocation between interest expense and any gain or loss will be inaccurate D) A and B O E) A and C