Explain how the following post balance sheet events should be dealt with in the accounts of a limited company (in accordance with SSAP17):

(a) the takeover of another company

(b) the sale of stock for £21,400 (the stock had cost £20,000 and was shown in the draft balance sheet at its estimated net realisable value of £18,000)

(c) an agreement that the purchase price of a piece of land bought just before the year-end should be £200,000 (the land was shown in the draft balance sheet at its estimated cost of £210,000)

(d) the destruction of one of the company's factory buildings by fire.