Write whether the following events are considered as event occurring after the end of reporting period. Also explain whether these events are adjusting events or non-adjusting.

1. On 12 September, the auditor became aware that a fire burnt down one of TGLs warehouses, resulting in a loss of 40% of the inventory that was on hand at that date.
2. On 30 September, management discovered that Johnno, a major debtor of TGL who was facing financial difficulties, became bankrupt on 15 September. All sales to Johnno were made before the end of the financial year.