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Required: For each transaction or account title, select code letters to indicate how that item will appear on IFRS statements, either directly or implicitly. The first item, "0," is shown as an example. Listed below are some tinancial statement classitications coded with letters and, below them, selected transactions and/or account titles. Required: For each transaction or account title, select code letters to indicate how that item will appear on IFRS statements, either directly or imolicitlv. The first item. " 0 ." is shown as an examole. 16. Dividends received on shares held as an investment 17. Damages paid as a result of a lawsult by an individual injured while shopping in the company's store; the litigation lasted three years 18. Cumulative effect of a change in accounting policy 19. A $100,000 bad debt is to be written off-the receivable had been outstanding for five years; the company estimates bad debts each year and has an allowance for bad debts 20. Adjustment due to correction of an error during current year; the error was made two years earlier \begin{tabular}{|l|} \hlineA,E \\ \hlineK,O \\ \hlineE \\ \hline \end{tabular}
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