In What Way Is the Fifth Step in the Accounting

In what way is the fifth step in the accounting cycle different from the seventh step in the accounting cycle?

A) The fifth step comes before preparing financial statements; the seventh step comes afterward.
B) The fifth step focuses only on permanent accounts; the seventh step focuses only on temporary accounts.
C) The fifth step focuses only on temporary accounts; the seventh step focuses only on permanent accounts.
D) The seventh step includes the results of internal transactions; the fifth step does not.