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? A) B) Direct Combination Costs Increase Investment Increase Investment Increase Investment Decrease Paid-In Capital Increase Expenses Stock Issuance Costs Decrease Investment Decrease Paid-In Capital Increase Expenses Increase Investment Decrease Investment C) D) Option A Option B Option Option D O Option