Which of the following events that occurred between the D$$cember $31,201$ year$-$end and the issuance of the financial statements on March $7,202$ would generally require disclosure, but no adjustment of the financial statements?

At December $31,20$X$1,$ the company had $100,000$ shares of common shares outstanding. On February $1,20$X$2,$ the company issued an additional $40,000$ shares.

A major customer declared bankruptcy on January $5,20$X$2.$

The company president announced her retirement on January $15,20$X$2.$

A lawsuit for which the company had accrued a loss contingency of $$2,000,000$ at year$-$end $201$ was settled on February $28,202$ for $$2,500,000.$