Which of the following subsequent (post-balance-sheet) events for Pierce Inc. would lead to an adjustment of the financial statements?

Question 9 options:

a)	Pierce Inc. hires a new president.

b)	Pierce Inc. employees have a prolonged employee strike.

c)	Pierce Inc. losses their largest customer (Keenan Corp.).

d)	The company has a settlement of prior year's litigation against Pierce Inc. and no loss was accrued.