Arrange the following steps to prepare the Comparative Statements-

(A) List out absolute figures in rupees relating to two points of time
(B) Prepare the format
(C) Find out the change in absolute figures by subtracting the first year from the second year and indicate the change as increase or decrease.
(D) Calculate the percentage change

Choose the correct answer from the options given below:

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

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

• (B) Prepare the format: This is the first step—setting up the columns required for the statement (Particulars, Year 1, Year 2, Absolute Change, Percentage Change).

• (A) List out absolute figures in rupees relating to two points of time: The figures for the two years being compared are entered into the appropriate columns (Year 1 and Year 2).

• (C) Find out the change in absolute figures by subtracting the first year from the second year and indicate the change as increase or decrease. The actual change is calculated next ($\text{Year }2-\text{Year }1$). This is the basis for the comparison.

• (D) Calculate the percentage change: The final step is to express the absolute change as a percentage of the base year (Year 1) figure.