Events that occur after the December 31 2008 balance sheet date(but before the b

Events that occur after the December 31 2008 balance sheet date(but before the balance sheet is issued) and provide additionalevidence about conditions that existed at the balance sheet dateand affect the realizability of accounts receivable should beA.used to record an adjustment to Bad Debt Expense for theyear ending December 31 2008.B.discussed only in the MD&A (Managements Discussion andAnalysis) section of the annual report.C.used to record an adjustment directly to the RetainedEarnings accountD.disclosed only in the Notes to the FinancialStatements.