The Field Work for the December 31, 2012 Audit of Alfa

The field work for the December 31, 2012 audit of Alfa Corporation ended on March 17, 2013. The financial statements and auditor's report were issued and mailed to stockholders on March 29, 2013. In each of the material situations below, select the appropriate action.
-On April 7, 2013, you discovered that a debtor of Alfa went bankrupt on January 22, 2013, due to a major uninsured fire that occurred on January 2, 2013.

A) Adjust the December 31, 2012 financial statements.
B) Disclose the information in a footnote in the December 31, 2012 financial statements.
C) Request the client revise and reissue the December 31, 2012 financial statements. The revision should involve an adjustment to the December 31, 2012 financial statements.
D) Request the client revise and reissue the December 31, 2012 financial statements. The revision should involve the addition of a footnote, but no adjustment, to the December 31, 2012 financial statements.
E) No action is required