Refer to the FASB Codification through the student access posted in the Welcome module. Indicate precisely the sections of the Codification that provide the information for your response to the question. That is, enter the code in the format: . Write Wthecodeforeachparagraph of the Codification used to respond. Answer the following questions primarily in your own words. You may quote from the Codification if needed but be sure to indicate that you are presenting a quotation. Your responses should be concise and pertinent. XYZ Company is about to issue its first corporate bond for $1,000,000 dated 3/1/23. XYZ 's controller is uncertain of how to account for the origination costs associated with issuing this bond (bond issue costs). Where in the codification should XYZ look for guidance? What does the guidance direct XYZ to do with these costs