Arrange the following steps in making time plans in proper sequence.
1. Determine time sequence.
2. List all the items to be included grouping under flexible and inflexible activities.
3. Bring total estimated time needed and total available time into harmony.
4. Write out plan.
5. Set out as accurate an estimate for each task as is obtainable.

A. 3, 4, 2, 1, 5

B. 5, 1, 3, 2, 4

C. 2, 5, 3, 1, 4

D. 4, 3, 5, 2, 1

Answer: Option C