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Given the following three subsequent events (unrelated) for the December 31, 2018 year-end: i. On January 15, 2019, a contingent liability was settled. ii. On

Given the following three subsequent events (unrelated) for the December 31, 2018 year-end:

i. On January 15, 2019, a contingent liability was settled.

ii. On January 25, 2019 management disposed of a business segment representing 40% of the total assets

iii. On January 31, 2019, management issued new common stock.

The audit report date is February 2, 2019.

State clearly the type of subsequent event (Type I or Type II), if any, and the required impact on the financial statements.

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