The yearly audit of Anne Company ended on December 31, 2013 and was completed on March 15, 2014.The financial statements weresigned by the Managing Director on March 31, 2014 and were approved by the shareholders on March 31, 2014. The followingevents have occurred within that period:

• On January 15, 2014, a customer owing $900, 000 to Anne filed for bankruptcy. The financial statement included a $100,000allowance for doubtful accounts pertaining to thatcustomer
• Anne company issued share capital comprised of 100,000 ordinary shares with $100 par value. The company issued additional 25,000 shares on March 1, 2014 at par value.
• Specialized equipment costing $25, 000 waspurchased on September 1, 2013. It was destroyed by fire on December 15, 2013. Anne Company has booked a receivable of $400,000 from the insurance company after the insurance company completed its investigation on February 1, 2014.It was discovered that the fire took place due to the negligence of the machine operator. As a result, the insurer's liability was zero on this claim.

Anne Company should report a total amount of "adjusting events" on December 31, 2013 at: