Identify the steps involved in the accounting treatment in the case of dissolution of firm:

(A) Capital accounts of partners are prepared and their final settlement is done.
(B) The balance of realisation account (profit or loss on realization) is transferred to partners' capital accounts in the profit sharing ratio.
(C) All assets and all external liabilities are transferred to realisation account.
(D) Realisation account is prepared.
(E) Bank account is prepared.

Choose the correct answer from the options given below:

(D), (C), (B), (A), (E)

The correct answer is Option (2) → (D), (C), (B), (A), (E)