A business owner has stated, I am not sure I want to make a profit this year. Last year I made a loss but my bank balance increased by $8900 despite having no new loans or capital contributions. Explain, giving two (2) examples, how this could occur. XYZ Food Ltd has just spent 6m on an advertising campaign. The marketing director believes that it will generate at least 10% more sales per annum (year) over the next three years. The current years sales figure for the company is 50m. Referring to accounting concepts, discuss how this advertising expenditure should be reported in the financial statements. What is the accounting problems associated with its treatment?