Arrange the following in correct sequence in the case of dissolution of a partnership.

(A) Preparing a Bank account
(B) Realizing assets and payments of liabilities.
(C) Transferring of assets and liabilities in realization account.
(D) Preparation of capital account of partners.

Choose the correct answer from the options given below:

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

The correct answer is Option (4) → (C), (B), (D), (A)