State with reasons whether the following are adjusting or non-adjusting events after the balance sheet date

1. The professional valuation of a property one month after the balance sheet date at a figure of K 300,000below the current book value.
2. The declaration of a dividend of K6 million one month after the balance sheet date relating to the year ended on the balance sheet date.

iii. The destruction of a companys warehouse by fire, two weeks after the balance sheet date. The loss on the building and inventory amounted to K10 million. Due to an administrative problem neither was insured