Mint & Associates audited the accounts of Lemon Bhd, an engineering firm listed on the Kuala Lumpur Stock Exchange for the year ended 30 June 2022. Mint is aware that certain events that took place after 30 June (but before she had issued her report dated 19 September 2022) may affect the companys financial statements. i) On 25th July 2022, Lemon settled and paid a claim involving prior employees alleging sexual discrimination as a result of promotions announced at the Christmas party in 2021. Five women who were overlooked for promotion to managers had undertaken legal action in March 2022. ii) On 1st August 2022, Lemon Bhd made an announcement to the Kuala Lumpur Stock Exchange of the intention to take over a private engineering partnership. This would increase sales revenue of Lemon Ltd by 10 per cent. It was to be funded by a 1:10 rights issue. iii) On 12th August 2022, a fire damaged the head office of Lemon. The buildings and fixtures and fittings were only partly insured. iv) At its 5th September 2022 meeting, Lemons board of directors voted to double the advertising budget for the coming year and authorized a change in advertising agencies. v) On 10th June 2022, the management of a manufacturing entity decided to close one of its division. At the end of the month, management had prepared a formal plan for closing the division, but has still not communicated the plan to those affected. Required: a) Indicate in each case the treatment of these events after reporting date, in the financial statements. Each of the cases is independent and is to be considered separately. b) Justify your answer in (a). Present your answer for (a) & (b) in this format: Answer for (a) Answer for (b)