[单选题]
Which two of the following statements about bank reconciliations are correct? (1) If a cheque received from a customer is dishonoured after date, 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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