23.   Which of the following is the correct sequence of creating business organizations?          A. Departmental Structures → Organizational Structures → Legal Structures → Business Structures    B. Organizational Structures → Departmental Structures → Business Structures → Legal Structures    C. Business Structures → Departmental Structures → Legal Structures → Organizational Structures    D. Legal Structures → Business Structures → Organizational Structures → Departmental Structures