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4. a) For each of the following material after-reporting period events of Hanna Ltd state whether adjustment or disclosure is required in the 30 June 2021 financial statements. Give your reasons. If adjustment is required, state the nature of the adjustment. 1) 23 July 2021: one of the company's four offices was damaged by a flood. Insurance will not cover the cost of repairs, estimated at $375,000 II) 25 July 2021: a debtor owing $135,000 was declared insolvent. The debtor had not made any payments in the last four months and half of the debt had already been treated as doubtful debt at year end. b) The internal reports of Hanna Ltd reveal the following divisional information for year ending 30 june 2021: Segments Profit/(Loss) Assets Liabilities Consulting Travel Entertainment Accomodation Revenue (all external) 100,000 13,000 12,000 17,000 142,000 (57,000) (7,000) 2000 3000 (59,000) 61,000 31,000 14,000 41,000 147,000 38,000 20,000 8,000 19,000 85,000 Required: Use the materiality criterion in AASB 8 operating segments to determine which of the divisions are reporting business segments. Show all the supporting information clearly identifying why. Use below table as guide: Divisions Reason Reporting Segment? (Yes or No) Consulting Travel Entertainment Accomodation