The accountant of Safisha na N'gaa Ltd identified an aggregate charge of TZS 500,000,000 (comprising 126 various supplier invoices) of advertising expense for a new microfiber cloth within the entity's financial records. Should the accountant present this item separately in the financial statements? A] Yes, the aggregate value of this advertising expenditure is material. B] Yes, details of all transactions should be disclosed to assist users make fully informed decisions. C] Possibly. This would depend on the size and nature of the advertising expenditure relative to other items disclosed in the financial report. D] No, the individual values of the invoices comprising this amount are immaterial. The disclosure requirements do not apply to immaterial items.