Below are several events that occur after the December 31, 2018, year-end but before the completion of the audit for Fundy Capital Inc. (Fundy). All amounts are considered to be material.
a. Fundy declares an $80,000 dividend on its ordinary (common) shares payable on January 31, 2019.
b. The Supreme Court of Canada finds Fundy liable for breach of contract and awards the plaintiff $153,698 in damages. Fundy had previously disclosed the lawsuit in its financial statements but had not recognized a provision.
c. Fundy issues $500,000 worth of ordinary (common) shares for cash.
d. Canada Revenue Agency notifies Fundy that they have disallowed a deduction on the company’s 2017 tax return. The reassessment was for $58,496 plus interest and penalties of $6,105.
e. Fundy offers a bonus arrangement to its employees whereby the employees are collectively entitled to 10% of the company’s pre-bonus, pre-tax earnings. Fundy provided for a $412,154 expense in 2018 based on its preliminary financial results prior to considering the above.

Required:
For each of the above events, determine whether the event:

a. Requires an adjustment to the year-end financial statements,
b. Requires note disclosure, or
c. Requires neither adjustment to recognized amounts nor disclosure. 

Justify your recommendation.