Concept:
The conversion of organic nitrogen (from dead matter) into inorganic forms is a sequence of oxidation steps within the nitrogen cycle.
Step 1: Ammonification.
The first step in breaking down organic matter (like proteins) is the Formation of ammonia (B). This process is carried out by saprophytic "ammonifying" bacteria.
Step 2: The First Nitrification Step.
Next, the ammonia is oxidized. The first product is the Formation of nitrites (A), typically performed by bacteria like Nitrosomonas.
Step 3: The Second Nitrification Step.
The nitrites are then quickly oxidized into the most stable inorganic form for plant use: the Formation of nitrates (D), performed by bacteria like Nitrobacter.
Step 4: The Final "Reset".
To complete the cycle, inorganic nitrogen is eventually returned to the atmosphere through the Formation of free nitrogen ($N_2$) (C) during denitrification.
Note: While (4) provides the sequence B-A-D-C, it follows the logical path from organic breakdown to the final gaseous state.