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23.3 In finalising the financlal statements of a company for the year ended 30 June 20X4, which of the following material matters should be adjusted for?
1 A customer who owed $180,000 at the end of the reporting period went bankrupt in July 20X4.
2 The sale in August 20X4 for $400,000 of some inventory items valued in the statement of financlal position at $500,000.
3 A factory with a value of $3,000,000 was serlously damaged by a fire in July 20X4. The factory was back in production by August 20X4 but its value was reduced to $2,000,000.
4 The company issued 1,000,000 ordinary shares in August 20X4.
A All four items
B 1 and 2 only
C 1 and 4 only
D 2 and 3 only
答案：B
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