Match the adjustment item with its treatment when calculating cash flow from operating activities using the indirect method (starting from Net Profit before tax):
| Column A (Treatment) | Column B (Adjustment Item) | ||
| A | Added back | (1) | Depreciation charged |
| B | Deducted | (2) | Profit on sale of non-current investment |
| C | Deduction (due to increase in current asset or decrease in current liability) | (3) | Increase in Trade Receivables |
| D | Addition (due to decrease in current asset or increase in current liability) | (4) | Increase in Trade Payables |
1
A-1, B-2, C-3, D-4
2
A-2, B-1, C-4, D-3
3
A-1, B-2, C-4, D-3
4
A-2, B-1, C-3, D-4