Select the option that expresses the given sentence in direct speech.
The officer asked the accountant why the accounts had not been reconciled.
1
The officer said to the accountant, “Why the accounts have not been reconciled?”
2
The officer said to the accountant, “Why have the accounts not being reconciled?”
3
The officer said to the accountant, “Why have the accounts not been reconciled?”
4
The officer said to the accountant, “Why the accounts had not been reconciled?”