The Following Events All Occurred After the Balance Sheet Date

The following events all occurred after the balance sheet date of 30 June 2012, but prior to the date of the audit report, 15 August 2012. Which one would NOT require an adjustment to the account balances as at 30 June 2012?

A) Investments recorded at cost ($100 000) were sold on 2 July 2012 for $60 000.
B) A customer declared bankruptcy on 31 July 2012.
C) A contingent liability disclosed in the notes at an estimated amount of $100 000 was settled out of court on 15 July 2012 for $125 000.
D) Uninsured inventory valued at $100 000 on 30 June 2012 was destroyed in a fire on 5 July 2012.