Correction of error's

Hi Mike,

Can you please help with the following question?

Which of the following journal entries may be accepted as being correct according to their narratives?

1) Wages account DR 38000
Purchases DR 49000

Labour & materials used in construction of extension to factory

2) Directors personal accounts: A DR 30000
B DR 40000
Director’s remuneration CR 70000

Directors’ bonuses transferred to their accounts

3) Suspense account DR 10000
Sales account CR 10000

Correction of error in addition- total of credit side of sales account 10,000 understated

A 1 &3
B 1 & 2
C 3 only
D 2 & 3

Thanks