Arrange the steps for accounting for a guarantee of profit to a partner in the correct sequence:(A) Divide the profit in the given ratio.(B) Prepare profit and loss appropriation account as usual.(C) Deduct the deficiency from the guaranteeing partner's share and add it to the guaranteed partner's share.(D) Find the deficiency.Choose the correct answer from the options given below:

The process for accounting for a profit guarantee follows this sequence:Open and prepare the Profit and Loss Appropriation account as usual $\to$ (B).Calculate and divide the net income among all partners according to their profit-sharing ratio $\to$ (A).Compare the guaranteed amount with the partner's actual share to calculate any shortfall (deficiency) $\to$ (D).Deduct the calculated deficiency from the guaranteeing partner's share and add it to the guaranteed partner's share $\to$ (C).Thus, the proper sequence is (B), (A), (D), (C).