please explain with calculation. thank you

QUESTION 4 (20 MARKS) On 15 February 2018, the accountant of MICA Berhad had finalised the financial statements of the company for the financial year 31 December 2017 The statements have been sent to the management and it has been authorised for issue to the board of directors on 22 February 2018. On 5 March 2018, the board of directors authorises for the issuance. The financial statements are made available to shareholders on 10 March 2018. During the annual general meeting on 21 March 2018, the shareholders have approved the financial statements. 6) Determine the date the financial statements are authorised for issue. (2 Marks) error Based on the above situation, state whether the following events are an adjusting event and briefly state how each should be treated in the financial statements 2017: (ii) On 20 February 2018, the board of directors had declares dividends of RM1,500,000 to be distributed to ordinary shareholders. (2 Marks) (iii) A debtor that owes the company RM70,000 was declared bankrupt on 12 March 2018 (2 Marks) (iv) Inventories in one of the company's stores have been sold for RM70,000 on 3 February 2018 since the company had planned to close the store. Previously, the inventories have been recognized for RM100,000 as ending inventory (2 Marks) (v) The settlement for a court case on 2 March 2018 which required the company to pay RM15,000. (2 Marks)