Which is an example of the type of event that provides evidence with respect to conditions that developed subsequent to year-end?

(a) Loss of plant as a result of fire or flood after year-end

(b) An amount received in respect of an insurance claim that was in the course of negotiation at year-end

(c) Deterioration in financial results after year-end, which may indicate doubt about the going concern assumption in the preparation of the financial report

(d) Bankruptcy of a customer subsequent to year-end, which would be considered when evaluating the adequacy of the allowance for uncollectable accounts