Which is the correct sequence for engine failure on the takeoff roll?

Which is the correct sequence for engine failure on the takeoff roll?

• A. Throttle: IDLE; Brakes: APPLY; Wing flaps: RETRACT; Mixture: IDLE CUT-OFF; Ignition switch: OFF; Master switch: OFF
• B. Brakes: APPLY; Throttle: IDLE; Wing flaps: RETRACT; Mixture: IDLE CUT-OFF; Ignition switch: OFF; Master switch: OFF
• C. Throttle: IDLE; Mixture: IDLE CUT-OFF; Brakes: APPLY; Wing flaps: RETRACT; Ignition switch: OFF; Master switch: OFF
• D. Wing flaps: RETRACT; Throttle: IDLE; Brakes: APPLY; Mixture: IDLE CUT-OFF; Ignition switch: OFF; Master switch: OFF

Answer: (A)