the last option is (2) and (4)

Which of the following statements are correct? For accrual-basis accounting: (1) record revenues when providing goods and services to customers. (2) record expenses when cash is paid. For cash-basis accounting: (3) record revenue when cash is received. (4) record expenses when benefit is received. Multiple Choice (1) and (4). (2) and (3). (1) and (3)