Identify the correct sequence for finding out divisible Profit & Loss for a Partnership Firm manufacturing Steel pipes:

(A) Transfer amount to general reserve, as per requirement.
(B) Allow interest on capital and charge interest on drawing.
(C) Transfer of the balance of profit and loss account to profit and loss appropriation A/c
(D) Find out the balance amount to be distributed among partners.

Choose the correct answer from the options given below:

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

The correct answer is Option (3) → (C), (B), (A), (D)