What is the correct number sequence of the four steps from first step to last step for the liquidation of a partnership:

1.Allocate any gain or loss on liquidation of non-cash assets;

2 Record the sale of noncash assets at liquidation;

3. Record the payment of the outstanding liabilities;

4. Distribute the remaining cash based on partners’ capital balances      
A. 1-4-3-2

B. 1-2-4-3

C. 2-1-4-3
D. 1-2-3-4

E. None of the above