Arrange the following in a sequence to determine Cash Flow from Operating Activities in case there is no provision for tax.
(A) Net Cash From Operating Activities
(B) Net Profit before Taxation
(C) Adjustments for working Capital Changes
(D) Adjustment for Non- Cash and Non-Operating Items
(E) Operating Profit before Working Capital
Choose the correct answer from the options given below :

Correct option is C

To determine Cash Flow from Operating Activities without a provision for tax, the sequence is:
(B) Net Profit before Taxation
(D) Adjustment for Non-Cash and Non-Operating Items
(E) Operating Profit before Working Capital Changes
(C) Adjustments for Working Capital Changes
(A) Net Cash from Operating Activities.