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 preference share offering.
  (c) Acquisition of a company in a different industry.
  (d) Destruction of a major plant in a fl ood.
  (e) Death of the company’s chief executive offi cer (CEO).
  (f) Additional wage costs associated with settlement of a four-week strike.
  (g) Settlement of an income tax case at considerably more tax than anticipated at year-end.
  (h) Change in the product mix from consumer goods to industrial goods.