Another customer of the company, whose retail outlet situated at the coast of Luderitz, announced early September 2020 that it was closing down after its premises and all fixtures and fittings as well as its inventory were destroyed by the tropical storm in August 2020. The customer was under insured and was forced to close down. Management estimates that it is unlikely that more than 30cents in the N$ will be paid on liquidation. An amount of N$150 000 owing from this customer was included in accounts receivable on the draft statement of financial position at 30 June 2020. The financial year end of the company is 30 June 2020. What is the nature of this event after the reporting period? a) b) Adjusting. Non-adjusting. None of the above. c) 9. The company proposed a bonus scheme for all employees amounting to N$200 000 This scheme was approved by the board of directors and communicated to the employees on 19 September 2020. The financial year end of the company is 30 June 2020. The board of directors reviewed and approved the financial statements and authorized it for issue on 18 September 2020. What is the nature of this event after the reporting period? a) b) Adjusting. Non-adjusting c) None of the above