Which of the following constitutes an error that the bank must rectify in pass book, not the firm in cash book?

1. Cash book errors (omission, double entry) are corrected by the firm in its adjusted cash book. 2. Bank-side errors (e.g., wrong bank charges, wrong debit) must be corrected by the bank in the pass book. 3. Direct payments by the bank are correct entries that the firm then mirrors in adjusted cash book. _Source: ICAI BoS Foundation Paper 1, Ch 3 "Bank Reconciliation Statement", §7.2 ¶5_