Vary has a calendar year-end. Listed below are four events that occurred after December 31st. Which one of these subsequent events would likely result in an adjustment to the 12/31 financial statements?

A. A major purchase of a business that is expected to double the sales volume.

B. A 45% increase in the price of Vary outstanding stock during the 8 weeks following year-end.

C. Declaration of bankruptcy by a customer with an outstanding note receivable because of the customer deteriorating financial condition.

D. Adoption of accelerated depreciation methods.