Which of the Following Is NOT One of the Steps

Which of the following is NOT one of the steps taken in the financial planning process?

A) Monitor operations after implementing the plan to spot any deviations and then take corrective actions.
B) Determine the amount of capital that will be needed to support the plan.
C) Develop a set of forecasted financial statements under alternative versions of the operating plan in order to analyze the effects of different operating procedures on projected profits and financial ratios.
D) Consult with key competitors about the optimal set of prices to charge, i.e., the prices that will maximize profits for our firm and its competitors.
E) Forecast the funds that will be generated internally.If internal funds are insufficient to cover the required new investment, then identify sources from which the required external capital can be raised.