Which of the following subsequent events must be recognized in the financial statements? a. loss on an uncollectible trade account receivable as a result of a customer's deteriorating financial condition leading to bankruptcy after the balance sheet date but before the financial statements are issued or are available to be issuedb. sale of a bond or capital stock issued after the balance sheet date but before financial statements are issued or are available to be issuedc. changes in the fair value of assets or liabilities (financial or nonfinancial) or foreign exchange rates after the balance sheet date but before financial statements are issued or are available to be issuedd. settlement of litigation when the event giving rise to the claim took place after the balance sheet date but before financial statements are issued or are available to be issued