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 share 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
(f) Additional wage costs associated with the settlement of a four-week strike
(g) Settlement of a federal income tax case at considerably more tax than was anticipated at year end
(h) Change in the product mix from consumer goods to industrial goods