What are the major types of subsequent events? Indicate how each of the following “subsequent events” would be reported.

(a) Collection of a note written off in a prior period.

(b) Issuance of a large preferred stock offering.

(c) Acquisition of a company in a different industry.

(d) Destruction of a major plant in a flood.

(e) Death of the company’s chief executive officer (CEO).

(f) Additional wage costs associated with settlement of a four-week strike.

(g) Settlement of a federal income tax case at considerably more tax than anticipated at year-end.

(h) Change in the product mix from consumer goods to industrial goods.