The Following Steps Make Up the Steps in Financial Statement

The following steps make up the steps in financial statement :
1.Identify the strategies the firm pursues to gain and sustain a competitive advantage.
2.Analyze the current profitability and risk of the firm using information in the financial statements.
3.Value the firm.
4.Identify the economic characteristics and competitive dynamics of the industry in
Which a particular firm participates.
5.Assess the quality of the firm's financial statements and,if necessary,adjust them for
Such desirable characteristics as sustainability or comparability.
6.Prepare forecasted financial statements.
Which of the following is the proper order for these interrelated sequential steps?

A) 4,1,5,2,6,3
B) 1,2,3,4,5,6
C) 4,6,2,5,1,3
D) 1,4,2,5,3,6