Arrange the share accounting transaction stages in chronological operational sequence:(A) For Adjustment of Excess Application Money(B) For Amount Due on Allotment(C) For Allotment money received.(D) For Amount Due on call.Choose the correct answer from the options given below:

Following the chronological flow of share issue transactions:Immediately after application closing, excess application money is processed/adjusted during allotment setup (A).The entry making the regular Share Allotment money due is passed (B).The bank receipt entry for receiving allotment money is processed (C).Subsequently, the journal entry making the Share First Call due is recorded (D).Thus, the exact logical order is (A), (B), (C), (D).