Arrange the sequential accounting processing steps required at the time of the death of a partner in the correct logical order:(A) Preparation of deceased partner's capital account(B) Ascertainment of new profit sharing ratio and gaining ratio(C) Preparation of revaluation account, if required(D) Settlement by making payment to the deceased partner's executorChoose the correct answer from the options given below:

The logical sequence of adjusting accounts when a partner dies is:(C) Preparation of revaluation account: First, revalue assets and liabilities to calculate profits/losses up to the date of death.(B) Ascertainment of ratios: Determine the new profit-sharing ratio and gaining ratio to adjust goodwill.(A) Preparation of deceased partner's capital account: Post all adjustments (revaluation share, goodwill, reserves, profit up to date of death) into the deceased partner's account to find the total amount due.(D) Settlement via Executor: Transfer the final balance to the executor's account and settle it.Hence, the correct logical arrangement order is (C), (B), (A), (D).