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This is what the Preseason Guide by referee magazine shows to do. For the option of the penalty being enforced on the KO, do the following.
1. signal the penalty
2. signal the team committing the foul
3. signal the the TD counts
4. point upfield by using an arching motion with the outstretched arm to indicate the delayed enforcement
5. the BJ would walk off the penalty and give the signal
Now if there was a foul on the try, I'd give the penalty they were declining first, show it being declined, and then give the one accepted and point upfield in the same way. I would have the BJ just give the signal of the penalty he walked off.
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