Which of the following statements about bank reconciliations are correct?

1    A difference between the cash book and the bank statement must be corrected by means of a journal entry.
2    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.
3    Bank charges not yet entered in the cash book should be dealt with by an adjustment in the bank reconciliation.
4    If a cheque received from a customer is dishonoured after date, a credit entry in the cash book is required.

A    2 and 4
B    1 and 4
C    2 and 3
D    1 and 3

A