Which, if any, of the following journal entries is correct according to their narratives?
                                                                                      Dr                         Cr
                                                                                       $                           $
(1) B receivables ledger account                                    450
Bad debts account                                                                                       450
Irrecoverable balance written off
(2) Investments: Q ordinary shares                          100,000
Share capital                                                                                         100,000
80,000 shares of 50c each issued at
$1·25 in exchange for shares in Q.
(3) Suspense account                                                  1,000
Motor vehicles account                                                                             1,000
Correction of error – debit side of
Motor vehicles account undercast by $1,000
A None of them
B 1 only
C 2 only
D 3 only

A