Your firm is the external auditor of Hard Rock Ltd, a large and diversified entity, to which the following timelines apply. A balance date of 30 June 2017 Directors declaration and audit report to be signed on 28 July 2017 Financial report and audit report to be mailed to shareholders on 4 August 2017. Required: For each of the following independent and material situations, select the appropriate action from the list below, and justify you responses: A. Adjust the 30 June 2017 financial report B. Disclose the information in a note at the 30 June 2017 financial report C. Request that the client recall the 30 June 2017 financial report for revision D. No action is required. Situation 1: On