(a) You discover on January 15, 2021, that Shoez, a major customer, has become insolvent and Cloud 9 will not be able to collect amounts owing to it. (b) You discover on February 10, 2021, that a customer is suing Cloud 9 after they slipped and fell inside a Cloud 9 retail outlet. The accident occurred in November 2017. (c) On January 31, 2021, the federal government released a draft paper proposing an increase in import duties on all goods from China of 150 percent starting in July 2021. This increase in duties would increase the price of Cloud 9 shoes significantly above the prices of competitors. (d) At the official launch of the financial statements, you overhear the Financial Controller discussing a situation where an employee has been stealing cash from Cloud 9. (e) In March 2021, you read a newspaper article about Cloud 9 possibly purchasing the shoe company Groovy Shooz (a competitor)