On 20th Dec 2017, your client paid #1m for advertising campaign.The advertisement will be heard on local station radio between 1st of Jan -31st Jan 2018.Your client believe that as a result sales will be increase by 60% in 2018(over 2017 levels) and 40% in 2019(over 2017 levels) there will be no further benefit. Required: Write a memorandum to your client explaining your views on how this items should be treated in the account for the 3yrs 2017-2019. Your answer includes explicit reference to atleast three relevants concepts