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:

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

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

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

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