Which of the Following Post-Balance-Sheet Events Would Require Adjustment of the Accounts

Multiple Choice

Which of the following post-balance-sheet events would require adjustment of the accounts before issuance of the financial statements?

A) Loss on a lawsuit, the outcome of which was deemed uncertain at year end
B) Loss of plant as a result of fire
C) Changes in the quoted market prices of securities held as an investment
D) Loss on an uncollectible account receivable resulting from a customer's major flood loss