on 12 september 2023, the company receiver notification that a client with a debt of $180,000 had entered into liuidstion. the liquidator informed that unsecured creditors are likely to recieve a distribution of onky 40c in the dollar. The liquidation was trigger by a fire in august 2023, which extensively damaged the clients operational facilty and storage. the damage was not covered by insurance. Classify if event is adjusting or non adjusting. Account for the events in accordance with AASB 110/IAS 10