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