What Is the Correct Order in the Steps for Translating

Multiple Choice

What is the correct order in the steps for translating foreign currency financial statements?
1) Translate all foreign currency items from the entity's functional currency into the presentation currency, if different.
2) Translate all foreign currency items into the entity's functional currency.
3) Report the effects of such translation in accordance with IAS 21.
4) Determine the entity's functional currency.

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