15 3 pts During January 2022, before the financial statements of Real Future Co for the year ended 31 December 2021 had been finalised, a number of events took place. Which of these events would require an adjustment to the financial statements as at 31 December 2021 in accordance with IAS10 Events after the Reporting Period? The employees of the operation to be discontinued commenced a case against Real Future Co for constructive dismissal. The total cost could be 3 million. One of Real Future Co's warehouses was destroyed by fire and half of the inventory on hand at 31 December 2021, valued at 2.5 million, was destroyed. Real Future Co's board announced a plan to discontinue one of its operations and dispose of the plant. The loss on disposal is estimated at 2 million. A legal case for which Real Future Co had provided 1.7 million at 31 December 2021 to cover possible damages was unexpectedly settled in its favour