Which of the following journal entries are correct, according to their narratives?
                                                                  Dr                  Cr
                                                                     $                    $
1 Suspense account                              18,000
Rent received account                                                     18,000
Correction of error in posting $24,000 cash
received for rent to the rent received account
as $42,000
––––––––––––––––––––––––––––––––––––––––––––
2 B receivables ledger account               22,000
A receivables ledger account                                            22,000
Correction of error: cash received
from A wrongly entered to B’s account
––––––––––––––––––––––––––––––––––––––––––––
3 Share premium account                         400,000
Share capital account                                                         400,000
1 for 3 bonus issue on share capital
of 1,200,000 50c shares 
––––––––––––––––––––––––––––––––––––––––––––
4 Shares in X                                               750,000
Share capital account                                                          250,000
Share premium account                                                       500,000
500,000 50c shares issued at $1·50 per share
in exchange for shares in X
––––––––––––––––––––––––––––––––––––––––––––
A 1 and 3
B 2 and 3
C 1 and 4
D 2 and 4

D