![](https://cos-cdn.shuashuati.com/pipixue-web/2020-1231-2005-12/ti_inject-812ce.png)
A subsequent event for an entity with a December 31, 2018, year-end would not include:
A.
A change in the estimated useful lives of equipment in January 2019.
B.
An issuance of bonds in January 2019.
C.
An acquisition of another company in January 2019.
D.
A major uncertainty at December 31, resolved in January 2019.