What would be the adjustment for this:

On income statement:

Expenses :

Advertising$11,253\mathrm{.}00$

Promotional meals$22,122\mathrm{.}00$

Entertainment $($clients$)55,601\mathrm{.}00$

Notes regarding the expenses:

Promotional meals were offered to clients$$nine meal expenses were paid. Nonetheless, one of the offerings was at The Diogenes Club, a club favored by Moriarty$$Moriarty ordered four bottles of Dom Perignon; however, he was hosting two clients$$he took the three unopened bottles home. Moriarty's guests$/$clients for dinner at the Diogenes Club were orthodox Mormons from Utah City$$and during his previous meetings with them, their teetotalism was made abundantly clear. The cost for the meal at the Diogenes Club stands at $$4,455.$

The entertainment expense includes six outings$$five were carried out as per client research$$i$.$e$.,$ client$-$specific events$/$engagements were identified and subsequently offered. Nonetheless, Moriarty took the clients from Utah City to Don Giovanni, an opera performance. The clients were indifferent to opera; however, Moriarty is an avid opera enthusiast and had been looking forward to that performance for some time. It is also worth noting that he booked the balcony chambers for the performance, which had no relevance for the clients.