Fоr the pаst five yeаrs, Arden Cо. hаs advertised exclusively оn Showtime. The particular shows where Arden’s commercials appear have changed over the years, but currently the ads appear in connection with the show Billions. Arden’s new accountant is surprised to find that Arden defers these advertising costs until the first time the commercials run. In her previous position, the accountant had always expensed advertising as incurred. Arden’s accountant asks you if Arden’s treatment is acceptable.Use a “guidance sandwich” to answer this question; that is, introduce the issue, quote and cite relevant guidance, then summarize how the guidance applies to the issue in your own words. Clearly state any assumptions you make.