State which of the following three (3) activities constitutes False Accounting:

1.The Director of a company destroys documents about the company's offshore accounts.

2.An accountant for a firm creates false documents about the firm's investors.

3.D was owner and director of a real estate agency which required money to be held on trust for clients. The agency's rental management division was unprofitable and caused financial strain. 50 times in approximately six months, D altered the payee of a trust cheque to pay funds into the office or credit card accounts. This totalled $1,477,320.10. 12 times over approximately two months, D deposited cheques received for property sales into other office accounts rather than into trust.