[单选题]
Which TWO of the following statements about bank reconciliations are correct?(1) If a cheque received from a customer is dishonoured, a credit entry in the cash book is required.(2) A difference between the cash book and the bank statement must be corrected by means of a journal entry.(3) Bank charges not yet entered in the cash book should be dealt with by an adjustment in the bank reconciliation.(4) In preparing a bank reconciliation, lodgements recorded before date in the cash book but credited by the bank after date should reduce an overdrawn balance in the bank statement.
A .1 and 3
B .2 and 3
C .1 and 4
D .2 and 4
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