Identify whether each of the following would be a liability, a provision or a contingent liability, or none of the above, in the financial statements of the Rex company as at the end of the reporting period of 30 June 2019. Assume that Rex company's financial statements are authorised for issue on 24 August 2019. Also explain why you would treat the item in this manner. (a) There are estimated costs of $13,000 to be incurred for relocating Dan Staines the CFO of the company from the company's head office location in Sydney to Melbourne. Dan Staines will physically relocate during July 2019. (b) Damages awarded against Rex Company resulting from a court case decided on 6 June 2019. The judge has announced that the amount of damages will be set at a future date, expected to be in September 2019. Company A has received advice from its lawyers that the amount of the damages could be anything between $40 000 and $180,000. (c)Jack Munter has complained about your machinery causing damage to his farm and equipment when used by a farmer at a neighbouring farm. While there is no suggestion of responsibility for the damage your firm has in past cases accepted responsibility to pay for the damages