The draft financial statements of a limited liability company are under consideration. The accounting treatment of the following material events after the balance sheet date needs to be determined. (1) The bankruptcy of a major customer, with a substantial debt outstanding at the balance sheet date. (2) A fire destroying some of the company’s inventory (the company’s going concern status is not affected). (3) An issue of shares to finance expansion. (4) Sale for less than cost of some inventory held at the balance sheet date. According to IAS 10 Events after the reporting date, which of the above events require an adjustment to the figures in the draft financial statements?