Sasho plc has a financial year-end on 31 December Year 4 and the financial statements were authorised for issue on 5 February Year 5. The business has sales of 100 million and total assets of 50 million. The following information came to light after the year-end: 1. It was discovered on 6 February Year 5 that the value of an investment held in a large supplier on 31 December Year 4 and shown in the financial statements at a value of 10 million was worthless. 2. A flood on 3 January Year 5 destroyed inventories worth 12 million 3. It was discovered on 4 February Year 5 that a large customer had become bankrupt and amounts due as at 31 December Year 4, totalling 8 million, would not be paid. According to IAS 10 Events after the reporting period, which of the above events require an adjustment to the figures in the financial statements for Year 4? A. 1 only OB. 1 and 2 OC. 3 only D. 2 and 3