For eacn scenaro, provide tne approprate accountng treatment tor the UL tnancial statements. Provide a prier expanaton to support your aecson. Use the following table for your response, providing the effect in the 2022 financial statements (including the dollar amount (if known), whether the change is an increase or decrease, or if no change is required). Assume that any required adjustments are material. Ignore income taxes. (48 marks)