2. While the financial statement of Vex Ltd for the year ended 30 September 2022 has not been approved by its board of directors, the following events are discovered: A. Cash amounting to $5,000 included in the statement of financial position at 30 September 2022 had been stolen on 28 September 2022. B. An item of equipment with a carrying amount of $25,000 included in the statement of financial position at 30 September 2022 had been stolen on 12 October 2022. Which of the above is an adjusting event