West Wing Distribution Corporation has a fiscal year end of December 31. On March 15, 2022, the company's 2021 financial statements were issued. Between December 31, 2021 and March 15, 2022, the following occurred:

1. On January 22, 2022, the company negotiated a major merger with Blakedon Industries to be completed by the middle of 2022.

2. On February 3, 2022, West Wing negotiated a $10 million long-term note (material amount) with the Credit Bank of Pennsylvania.

3. A flood destroyed one of the company's manufacturing plants causing $600,000 of uninsured damage on February 25, 2022.

Determine the appropriate trratement of each of these events in the 2021 financial statements of West Wing Distribution Corporation.