Rover Ltd has a year-end of 30 June 2022. The accountant has prepared the following schedule with details of several events and their proposed treatment in the financial statements. Event Proposed Treatment Write off $30,000 debt as it is irrecoverable. The notification of a customer's bankruptcy who owes $25,000 on 30 June 2022 and now owes $30,000. The liquidator has indicated that the debt will not be recoverable. A major production plant was destroyed by fire on 1 July 2022. No adjustment or reference to the issue is required as the fire took place after the year-end. Liability for dividends payable recognised. Ordinary dividends declared on 1 August 2022 regarding profits for the period ended 30 June 2022. Discovery of a significant fraud on 15 July 2022, resulting in losses to the company. No adjustment is required as the fraud was discovered after the period end. Required: In each of the instances above, explain whether the accountant has proposed the correct treatment and, if not, what the required treatment should be?