Multiple-step income statements show?

Revenues and expenses.

One of the company's major customers filed for Chapter 11 bankruptcy protection on February 15, 2012. The company cited “general economic conditions” as the reason. As of December 31, 2011, the customer owed the client $28,000. The company controller was not aware of any financial difficulties at this supplier prior to the bankruptcy announcement.
Your audit supervisor informs you that these occurrences are known as “subsequent events” in auditing and asks you to research the appropriate accounting literature to determine how this should be handled. Describe the relevant accounting treatment referencing the appropriate accounting literature. Also describe the specific accounting treatment that you would recommend for each item and the specific accounting principles, assumptions or constraints involved.

In order to prepare a piece of ground for building a brick patio, a rectangle measuring 8 feet by 10 feet must be marked off. Then the dirt within the rectangle must be dug out to a depth of 6 inches. Finally, the resulting space must be filled with sand.

Volume= length x width x height(or depth)

(a)what is the volume of sand needed, in cubic feet, to fill the space?