6.11 LO2 A company had the following events during its most recent financial year:

1 A non-current asset was sold for a profit of $20,000.

2 A profit of $45,000 was made on trading operations.

3 An issue of 10,000 $1 ordinary shares raised $30,000.

4 Property was revalued at $10,000 above its current recorded value.

Which of the above will lead to the creation of a capital reserve?