Which of the Following Subsequent Events Will Be Least Likely

Multiple Choice

Which of the following subsequent events will be least likely to result in an adjustment to the financial statements?

A) Culmination of events affecting the realization of accounts receivable owned as of the balance sheet date.
B) Culmination of events affecting the realization of inventories owned as of the balance sheet date.
C) Material changes in the settlement of liabilities that were estimated as of the balance sheet date.
D) Material changes in the quoted market prices of listed investment securities since the balance sheet date.