Arrange the following in the correct sequence for the purpose of preparing Realisation account.

(A) Settlement of Unrecorded Assets and Liabilities

(B) Transfer of Assets and Liabilities to Realisation A/c

(C) Transfer of Profit and loss on Realisation

(D) Sale of Assets and Payment of Liabilities

Choose the correct answer from the options given below:

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

The correct answer is Option (2) → 

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