$24-27($OBJECTIVES $24-4,24-8)$ In$-$class Discussion The field work for the June $30,2023,$ audit of Tracy Brewing Company was finished August $19,2023,$ and the completed financial statements, accompanied by the signed audit reports, were filed September $6,2023.$ In each of the highly material independent events $($a$.$ through h$.),$ state the appropriate action $(1$ through $4)$ for the situation and justify your response. The alternative actions are as follows:

$1.$Adjust the June $30,2023,$ financial statements.

$2.$Disclose the information in a footnote in the June $30,2023,$ financial statements.

$3.$Request the client to recall the June $30,2023,$ statements for revision

$4.$No action is required.$$

The events are as follows: