Macaw Ltd operates a fleet of fishing trawlers. The following events took place after the end of the reporting period, 30 June 2023, but before the date the accounts were authorised, 15 September 2023.

(a) On 17 July 2023, Macaw Ltd’s main fishing fleet was sunk during a freak storm.
Insurance will cover the replacement of the vessels but lost sales representing $275 000 in profits are not covered.

(b) On 19 July 2023 Macaw Ltd took delivery of a fishing net for its prawn trawler. The net was purchased from a UK manufacturer on delivered duty paid shipping terms and was in transit at the end of the reporting period. An inspection of the net revealed significant structural flaws and the net was returned to the supplier on 28 July 2023.
Macaw Ltd is to receive a full refund of the $325 000 purchase price which had been paid in advance on 29 June 2023.

(c) On 29 August 2023 a lawsuit was lodged against the company by the families of crew members drowned in the 17 July storm, alleging negligence, and claiming $2 million in damages. No date has as yet been set for the court hearing.

(d) On 1 September 2023 the directors resolved to issue to the public 8 000 5% debentures of $10 each, payable $5 on application and $5 on allotment.

Required 

Classify the above events into adjusting and non-adjusting events after the end of the reporting period, justifying your choice.