(12) A company has the year end of December 31, 2022. The annual reports of fiscal year 2022 are issued on March 1st of 2023. Which of the following items is the subsequent event for year 2022?

A. A change in the estimated useful lives of equipment in January 2023.

B. An issuance of bonds on March 31, 2023.

C. An acquisition of another company in December 2022 .

D. An announcement in January 2023 that the company successfully sold a business division to the other company.