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C is corrent because a major drop in the quoted market price of the corporation’s stock would not have financial statement effects and accordingly, need not be disclosed as a subsequent event.
A is incorrect because the professional standards indicate that the sale of a bond issue or issuance of capital stock is a subsequent event which should be disclosed.
B is incorrect because the professional standards indicate that the settlement of litigation is a subsequent event which should be disclosed.
D is incorrect because the professional standards indicate that a loss of plant or inventories due to a natural catastrophe is a subsequent event which should be disclosed.