Arrange the steps in the correct chronological sequence for calculating goodwill using the Super Profit Method:(A) Calculation of Super Profit(B) Calculation of Capital Employed(C) Calculation of Normal Profit(D) Calculation of Average Profit(E) Calculation of GoodwillChoose the correct answer from the options given below:

The standard operational sequence for computing goodwill under the Super Profit Method is:Find the historical performance trend: Calculation of Average Profit (D).Determine the investment basis: Calculation of Capital Employed (B).Compute the industry standard returns: Calculation of Normal Profit (C) [$\text{Capital Employed}\times \text{Normal Rate of Return}$ ].Compute excess profitability margins: Calculation of Super Profit (A) [$\text{Average Profit}-\text{Normal Profit}$ ].Compute the final value: Calculation of Goodwill (E) [$\text{Super Profit}\times \text{Number of Years’ Purchase}$ ].Thus, the correct sequence is (D), (B), (C), (A), (E).