I have and unadjusted income statement. What will be my normalized entry. For example in year 2014 Advertising and promotion was $505,984. However, the advertising and promotion category is significantly higher in 2014 compared to previous years. The marketing manager told me that his company Awesome redesigned all their literature in 2014. The cost of the design work and printing costs was $550,000. What would be the adjustment i have to make to the unadjusted income statement (based on normalized entry) and what would be my final adjusted number for that category?