A public servant transferred funds from government account to a private account after being promised a share of the profits. The funds were later returned but the servant retained the promised commission. Under PCA, which statements are correct? Statement 1: Taking gratification for misappropriating public funds is a PCA offence. Statement 2: Retention of commission after return of funds exempts the servant from prosecution. Statement 3: Both gratification and misappropriation constitute separate offences. Statement 4: The servant can claim defense if the misappropriation was in company interest. Which statements are correct?