In Which Order Do These Steps in the Accounting Cycle

Multiple Choice

In which order do these steps in the accounting cycle occur?
I Prepare adjusting entries
II Prepare financial statements
III Record business transactions in the journal
IV Post to the ledger
V Journalise closing entries

A) I, II, III, IV, V
B) III, IV, I, V, II
C) IV, II, I, III, V
D) III, II, IV, V, I