Statement 1. x is an integer of the form = 27a + 4 (where a is a non negative integer)
When 27a + 4 is divided by 9, remainder will be 4 only.
Thats because 27a will always be divisible by 9 (so giving remainder 0 here) while 4 when divided by 9 will give a remainder of 4 only (a smaller natural number when divided by a larger natural number leads to the smaller number, dividend, as remainder itself).
OR you could look at numbers of the form (27a + 4) - 31, 58, 85, 112... each of these numbers when divided by 9 gives a remainder of 4 only.
Statement is
Sufficient.
Statement 2. x is an integer of the form 4b + 1 (where b is a non negative integer)
Some examples of such integers - 5, 9, 13, 17, 21... you can see that the possible remainders here (when divided by 9) can be various - 5, 0, 4, .... etc. There is no unique value.
So statement is
NOT Sufficient.
Hence answer should be
A.
(OA is given to be C. Either its wrong or i am missing something)