Which of the following statements about bank reconciliations are correct? 1 A difference between the cash book and the bankstatement 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 statement. 4 If a cheque received from a customer is dishonoured after date, a credit entry in the cash book is required.