you have just started as a staff auditor for a small cpa firm during the course of t 544230

You have just started as a staff auditor for a small CPA firm. During the course of the audit, you discover the following items related to a single client firm:

a. During the year, the firm declared and paid $10,000 in dividends.

b. Your client has been named defendant in a legal suit involving a material amount. You have received from the client’s counsel a statement indicating little likelihood of loss.

c. Because of cost control actions and general employee dissatisfaction, it is likely that the client will suffer a costly strike in the near future.

d. Twenty days after closing, the client suffered a major fire in one of its plants.

e. The cash account includes a substantial amount set aside for payment of pension obligations.

f. Marketable securities include a large quantity of shares of stock purchased for control purposes.

g. Land is listed on the balance sheet at its market value of $1,000,000. It cost $670,000 to purchase 12 years ago.

h. During the year, the government of Uganda expropriated a plant located in that country. There was substantial loss.

Required .How would each of these items be reflected in the year-end balance sheet, including footnotes?