Arrange the following stages of financial planning in the correct order:
(A) Estimating financial requirements
(B) Identifying sources of finance
(C) Framing financial policies
(D) Ensuring proper utilisation of funds

1
(A), (B), (C), (D)
2
(C), (A), (B), (D)
3
(A), (C), (B), (D)
4
(B), (A), (C), (D)

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