The following independent events occurred after the balance sheet date of December 31, 2018, but before the issuance of the balance sheet on March 1, 2019, of Apple Company:

a.	A loss on an account receivable from sale made in November 2018. The customer filed for bankruptcy during January 2019.
b.	A lawsuit was settled on January 15, 2019, that arose from an accident with bodily injuries on Apples property on December 1, 2018.
c.	A customer lost two-thirds of its productive capacity as a result of a major hurricane during October 2018 and files for bankruptcy on February 1, 2019. The customer owed Apple for a sale on account that occurred during September 2018.
d.	Apple completed a sale of additional common stock on February 15, 2019.
e.	A customer owing Apple for a sale recorded as a receivable on December 12, 2018, lost two-thirds of its productive capacity as a result of a major fire on February 1, 2019.

For each of these events, describe how and why the event should be treated in the financial statements and accompanying notes of Apple.