Should i list my expenses totaling by catagory (example office supplies 600$) or list every item (ex: printer 200, folders 25, envelopes 15..)

[roskinc]

first year as a small business owner so totaling all my expenses, have receipts for everything, should i list them all by category so i use expense "office supplies - 600, equipment - 3000, ebay fees - 700) or do i need to list every single item under office supplies? exmaple "printer 200- toner 60, pens, 10 from each receipt)

[KatrinaB]

You list the total for each category, rather than listing each individual expense.