Which of the following material events occurring subsequent to the December 31, Year 1, balance-sheet date do not ordinarily result in recognition in the financial statements before they are issued on March 2, Year 2? A. Write-off of a receivable from a debtor who had suffered from a deteriorating financial condition for the past 6 years. The debtor filed for bankruptcy on January 23, Year 2. B. A 3-for-5 reverse stock split consummated on January 23, Year 2. C. Acquisition of a subsidiary on January 23, Year 2. Negotiations had begun in December of Year 1. D. Settlement of extended litigation on January 23, Year 2, in excess of the recorded year-end liability.