The audit elient's year end is 12/31/2021. The audit report is dated 2/28/2022, and the financial statements are released 3/10/2022. Sclect from the option lists provided the auditor's most likely action for the ycar under audit for each of the following material events. Each choice may be used once, more than once, or not at all. The company dectared a significant dividend payabie to its shweholders. This dividend was declared on January 31 . 2022. to be paid to shareholders of record on January 1. 2022 On March 20, 2022 the company announced that they pla to acquire another company in a significant transaction. On January 16, 2022, a lawsuit was fled against the company for a patent infringement action that allegedly took place in earty 2019. In the opinion of the client's attorneys, there is a reasonable (but not probable) daruer of a significant loss to the client. On April 7. 2022, you discovered that a debtor of the client went bankrupt on January 22.2022, due to a major uninsured fire that occurred on January 2; 2022. On February 19,2022, the client settled a lawsuit out of court that had originated in 2016 at an amount lower than the amount currently tited as a contincent liability [Choose] Request the client revise and reissue the December 31, 2021 financial statements. The revision should involve an adjustm No action required. Request the clent revise and reissue the December 31, 2021 finsncial statements. The revision should involve the addition Disclose the information in a footnote in the December 31, 2021 financial statements. Adfust the Deceraber 31,2021 financial statements