Which of the following statements about that calculation (using the indirect method) are correct? 1 Loss on sale of operating non-current assets should be deducted from net profit before taxation. 2 Increase in inventory should be deducted from operating profits 3 Increase in payables should be added to operating profits 4 Depreciation charges should be added to net profit before taxation
A、1,2 and 3 B、1,2 and 4 C、1,3 and 4 D、2,3 and 4