Which of the Following Statements Are Correct

Which of the following statements are correct?
For accrual-basis accounting:
(1) record revenues when earned
(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

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