Rover Ltd has a year-end of 30 June 2021. The accountant has prepared the following schedule with details of several events and their proposed treatment in the financial statements.

Event	Proposed Treatment
The notification of a customer's bankruptcy who owes $25,000 on 30 June 2021 and now owes $30,000. The liquidator has indicated that the debt will not be recoverable.	Write off $30,000 debt as it is irrecoverable.
A major production plant was destroyed by fire on 1 July 2021.	No adjustment or reference to the issue is required as the fire took place after the year-end.
Ordinary dividends declared on 1 August 2021 regarding profits for the period ended 30 June 2021.	Liability for dividends payable recognised.
Discovery of a significant fraud on 15 July 2021, resulting in losses to the company.	No adjustment is required as the fraud was discovered after the period end.

Required:

In each of the instances above, explain whether the accountant has proposed the correct treatment and, if not, what the required treatment should be?