The draft financial statements of a limited liability company are under consideration. The accounting treatment of the following material events after the reporting period needs to be determined.1The bankruptcy of a major customer, with a substantial debt outstanding at the end of the reporting period2A fire destroying some of the company's inventory (the company's going concern status is not affected)3An issue of shares to finance expansion4Sale for less than cost of some inventory held at the end of the reporting periodAccording to IAS 10 Events after the reporting period, which of the above events require an adjustment to the figures in the draft financial statements?