Which of the following post-balance-sheet events would require adjustment of the accounts before issuance of the financial statements. (in essence, this is a subsequent event and the financial statements have not been issued yet)

	A.	Loss on a lawsuit, the outcome of which was deemed uncertain at year end.
	B.	Changes in the quoted market prices of securities held as an investment as of year end.
	C.	Loss on warranty arrangement for a product sold after year end.
	D.	Loss of plant because of a fire