What Is the Correct Order of the Following Steps in Preparing

What is the correct order of the following steps in preparing a projected balance sheet (not all steps may be shown) ?

I. Project future cash
II. Project future accounts receivable
III. Project future accounts payable
IV. Project future property plant and equipment

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