Arrange the following steps of adjustment of capital (reconstitution of firm) incorrect order.
1. Calculation of total capital of new firm.
2. Finding out the surplus/deficiency in each of partner's capital account.
3. Calculation of adjusted old capitals of partners.
4. Finding out the new capitals of partners.
Select the correct answer:

A. 3, 4, 2, 1

B. 4, 3, 2, 1

C. 3, 1, 4, 2

D. 3, 2, 4, 1

Answer: Option C