20 Diamond Corporation received information about Shamrock Corporation's bankruptcy shortly after year-end. Diamond had been holding a receivable of $10,000 due from Shamrock as of year-end-none of which now seems recoverable. The receivable had been questionable for some time as Shamrock had been experiencing financial difficulties for the past several years. Yet, Shamrock's bankruptcy did not occur until after Diamond Corporation's year-end. Under these circumstances: The financial The event requires financial The auditor's report should statements should be statement disclosure, but no be modified for a lack of adjusted adjustment consistency Yes No No Yes No Yes No Yes Yes No Yes No A. Option A B. Option B C. Option C D. Option D