Arrange the sequence of steps to be followed in the preparation of a Realisation Account during the dissolution of a partnership firm:(A) Realisation of the assets.(B) Transfer assets and liabilities to realisation account.(C) Ascertainment of profit or loss on realisation.(D) Payment of liabilities.Choose the correct answer from the options given below:

The logical and accounting lifecycle of closing a partnership firm via a Realisation Account follows this progression:First, close book accounts by transferring all balance sheet assets and external liabilities to the Realisation Account $\to$ (B).Next, sell or realize cash value from the transferred assets $\to$ (A).Pay off external liabilities out of realized proceeds $\to$ (D).Balance the account to compute and distribute the final profit or loss on realization to partners $\to$ (C).Thus, the exact sequential progression is (B), (A), (D), (C).