'jpp09' was actually saying that the "Advertising & promotion 4Q - $21,613 1yr - $358,832". Then if [he goes] back to [the] Q1-Q3 financials [he doesn't] see advertising and promotion as an expense.
That is: If the year figure is 358,832, and the 4Q is 21,613, then there should be 337,219 showing up in the Q1-Q3 quarters.
Very "observant" --- 'jpp09'. It deserves an "answer". I suggest that you email Merle.