Arrange the following steps of 'adjustment of old partners' capital on the basis of incoming partner's capital in a correct order.
1. Ascertain the present capital of the old partners.
2. Calculation of total capital of firm on the basis of new partner's capital.
3. Finding the surplus/deficit capital.
4. Determining the new capital of each partner.
Select the correct answer:

A. 2, 4, 1, 3

B. 3, 2, 1, 4

C. 4, 3, 2, 1

D. 1, 4, 2, 3

Answer: Option A