An entity prepares financial statements to 31 December each year. The following events occurred-after 31 December 2009 but before the financial statements for the year ended 31 December 2009 were authorised for issue: 

Classify each of these events as either an adjusting event or a non-adjusting event and explain how each event should be dealt with in the entity’s financial statements for the year ended 31 December 2009. Assume that all the above events are material.

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(a) Inventory held at 31 December 2009 was sold to a customer. (b) The entity made a major investment in plant and equipment. (c) The entity made a take-over bid for another entity. (d) A customer who owed an amount of money to the entity on 31 December 2009 was declared bankrupt. (e) The entity announced a major restructuring plan. (f) It was discovered that cash shown as an asset in the balance sheet at 31 December 2009 had been stolen on 28 December 2009. (g) It was discovered that an item of equipment shown as an asset in the balance sheet at 31 December 2009 had been stolen on 12 January 2010. (h) In February 2010 the government announced a change in tax rates that will have a significant effect on the entity's tax liability at 31 December 2009.