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