Arrange the following steps in the order they appear when calculating Operating Profit before Working Capital changes using the indirect method, starting from Net Profit before Tax.
1) Deduct non-operating incomes.
2) Add back non-operating expenses.
3) Add back non-cash items.
4) Start with Net Profit before Tax and Extraordinary Items.
1
4, 3, 2, 1
2
4, 1, 2, 3
3
4, 2, 3, 1
4
3, 2, 1, 4