As the recently qualified accountant of Aveler pic, a food retailer with balance sheet date 31 December 20X1, you notice the following items occurring before the accounts are approved by the directors:
(a) The sale, during the period from 31 December 20X1 to the date the accounts are approved by the directors, of 1000 tins of baked beans
(b) The purchase, during the period from 31 December 20X1 to the date the accounts are approved by the directors, of 750 tins of baked beans
(c) The incurrence of other expenses, during the period from 31 December 20X1 to the date the accounts are approved by the directors, amounting to €125
(d) Notification that a customer who owes the company €10 000 as at 31 December 20X1 has gone into liquidation on 17 January 20X2
Which of these items are relevant to the accounts for the period ending 31 December 20X1?