Which of the following options includes the correct sequence of steps involved in membrane filtration?

• A. Filtration Process → Sample Preparation → Transfer Filter → Counting Colonies → Incubation → Calculation of Cell Concentration
• B. Sample Preparation → Filtration Process → Transfer Filter → Incubation → Counting Colonies → Calculation of Cell Concentration
• C. Incubation → Sample Preparation → Filtration Process → Counting Colonies → Transfer Filter → Calculation of Cell Concentration
• D. Sample Preparation → Transfer Filter → Filtration Process → Counting Colonies → Incubation → Calculation of Cell Concentration

Answer: (B)