Please show all workings. Thank you

Question #3 You are required to provide an explanation to the accountant as to the appropriate treatment of the following events: (i) On 28 February 2011 a company's financial statements for the year ended 31 December 2010 were authorized for issue. The company sells some products on credit to a customer X before 31 December 2010. At 31 December 2010 the company's management had no doubt about the customer X's ability to pay the outstanding trade receivable of $200,000. However, in February 2011, before the financial statements were authorized for issue, the company is informed that customer X is going into liquidation because it has significant debt, has virtually no cash inflows and its accounting records are poorly maintained. Because of this, the trade receivables are deemed worthless. (9 marks) (ii) A dividend of $40,000 in respect of the financial year ended December 31, 2013 was declared in January 2014 and paid on 12 January 2014. The accountant included the dividend in the financial statement for the year ended 31 December 2013. (4 marks) (iii) On 28 February 2011 XLR's financial statements for the year ended 31 December 2010 were authorized for issue. On 20 February 2011 a fire destroyed one of XLR's paper manufacturing plants which had a carrying amount of $2,000,000 at 31 December 2010. The XLR does not have insurance against fire damage. XLR remains a going concern. (4 marks)