(a) Describe the major types of subsequent events. 

(b) Indicate how each of the following subsequent events would be reported (that is,

(i) by adjusting the financial statements

(ii) by disclosure, or 

(iii) neither adjusting nor disclosing): 

1. Collection of a note written off in a prior period 

2. Issuance of a large preferred share offering 

3. Acquisition of a company in a different industry 

4. Destruction of a major plant in a flood 

5. Death of the company's chief executive officer 

6. Additional wage costs due to the settlement of a four-week strike, which took place in the new fiscal year 

7. Settlement of a federal income tax case at considerably more tax than was anticipated at year end 8. Change in the product mix from consumer goods to industrial goods