We need to debit which accounts for (1) Direct Costs of the acquisition (attorneys, appraisers, accountants, investment bankers, etc.) and (2) Costs to register and issue securities related to the acquisition

A)(1) Professional Service Cost and (2) Professional Service Cost B) (1) Professional Service Cost and (2) Additional Paid-in Capital

C) (1) Additional Paid-in Capital and (2) Professional Service Cost

D) (1) Additional Paid-in Capital and (2) Additional Paid-in Capital