Please answer 6.9 and 6.10, also someone has answered 6.9 with the attached photo. Please do not answer 6.9 with this answer

Please answer 6.9 and 6.10 6-9. How are debt issuance costs accounted for at the fund and government-wide levels? 6-10. Under what circumstances might a government consider an advance refunding of general obligation bonds outstanding? Please answer 6.9 and 6.10 6-9. How are debt issuance costs accounted for at the fund and government-wide levels? 6-10. Under what circumstances might a government consider an advance refunding of general obligation bonds outstanding