I'm working on a kitchen remodel to lay tile, new cabinets, backsplash, etc. The walls have mastic/glue stuck from old paneling so I plan on covering everything with 1/4 inch drywall and cement board where the backsplash would go. Should I cover the entire wall behind the cabinets with the drywall then do cement board after that cabinets are up or do I simply not worry about drywall on that wall and do cement board before cabinets or after cabinets?

I'm basically confused as to when I should put up cement board.