Which of the Following Subsequent Events Would Require Adjustment of the Accounts

Multiple Choice

Which of the following subsequent events would require adjustment of the accounts before issuance of the financial statements?

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