Arrange the following matters that need adjustments at the time of admission of a new partner in a logical sequence as often followed:
1. Calculation of Sacrificing Ratio
2. Distribution of Accumulated Profits (Reserves)
3. Valuation and Adjustment of Goodwill
4. Revaluation of Assets and Reassessment of Liabilities
1
(1), (3), (4), (2)
2
(1), (4), (3), (2)
3
(2), (1), (3), (4)
4
(4), (3), (1), (2)