Consider the following independent scenarios. Identify whether each of the scenarios should be recorded, disclosed, or not reported.

$1.$ The local, privately owned zoo is being sued by a father, on behalf of his daughter, for injuries she sustained when she agitated a free$-$roaming peacock. The suit is for $$25,000$ to cover her hospital bills and to compensate for loss of trust in animals. The zoo normally settles suits like these out of court.

$2.$ An amusement park purchases and installs a used "Death Spiral" ride. This ride had several accidents while at its former location, but had a full overhaul and detailed inspection before it was installed in this park.

$3.$ A small pharmaceutical company that follows ASPE is being sued for $$10$ million by an individual who suffered life$-$threatening side effects from one of their drugs. Other actions filed over similar drugs at competing companies have not been successful.

$4.$ A large pharmaceutical corporation that follows IFRS is being sued for $$100$ million by an individual who suffered life$-$threatening side effects from one of their drugs. In past years this company has settled a number of similar lawsuits for similar amounts.

$5.$ A major oil company has discovered oil in a farmer's field near Miami, Manitoba. For the actual drilling site and an access road to the site, the company will need five acres of land. Based on recent sales in the area, they have offered the farmer $$50,000$ per acre for the land. The farmer has not accepted their offer and is threatening legal action.

$6.$ A public company is being sued by their former CEO for breach of contract. The issue centers around a clause in the contract specifying a retirement allowance of $$2$ million. Legal experts believe it is likely the CEO will prevail.