Place the following steps involved in financial statement analysis in the proper order:

I. Determine the purpose and context of the analysis II. Develop conclusions and recommendations III. Collect information needed for the analysis IV. Analyze and interpret the metrics V. Prepare common-size analysis and calculate ratios

a I, III, V, IV, II

b I, II, III, IV, V

c V, I, III, IV, II

d IV, III, V, I, II