Which of the Following Is NOT One of the Steps

Which of the following is NOT one of the steps taken in the financial planning process?

A) Assumptions are made about future levels of sales,costs,and interest rates for use in the forecast.
B) The entire financial plan is reexamined,assumptions are reviewed,and the management team considers how additional changes in operations might improve results.
C) Projected ratios are calculated and analyzed.
D) Develop a set of projected financial statements.
E) Consult with key competitors about the optimal set of prices to charge,i.e. ,the prices that will maximize profits for our firm and its competitors.