This is the procedure in case needed
Find top dead center compression position for #1 piston by using the procedure that follows:
a Turn the crankshaft until TDC mark on the crankshaft pulley is aligned with the mark on
the timing gear case.
b With No. 1 piston at top dead center on the
compression stroke, the rocker arms will not be moved when the crankshaft is turned approximately 20ー in both directions.
c If the rocker arms move, No. 1 piston is at top dead center on the intake or exhaust stroke. In such a case, turn the crankshaft 360ー in the direction of engine rotation again. No. 1 piston is now at top dead center on the compression stroke.
3. Loosen the lock nut for the adjusting screw. With a feeler gauge inserted between the rocker arm and valve cap, adjust the valve clearance by turning the adjusting screw.
Firing order on the S3L2 is 1-3-2
This book I found this info says both exhaust and intake set at 0.25 mm or
0.010 inch