Arrange the following components in the correct presentation sequence for constructing a Cash Flow Statement (Indirect Method) under AS-3.A. Calculation of cash flow from Operating ActivitiesB. Calculation of cash flow from Financing ActivitiesC. Calculation of net increase/decrease in cash and cash equivalents during the yearD. Calculation of cash flow from Investing ActivitiesE. Calculation of net profit before tax and extraordinary itemsChoose the correct answer from the options given below:

According to Accounting Standard-3 (AS-3), the standard presentation order for a cash flow statement is:\begin{enumerate}\item \textbf{E. Net profit before tax and extraordinary items}: This serves as the starting point for the indirect method.\item \textbf{A. Cash flow from Operating Activities}: Calculated after adjusting the starting net profit for non-cash items and working capital changes.\item \textbf{D. Cash flow from Investing Activities}: Next, report cash flows from buying and selling long-term assets.\item \textbf{B. Cash flow from Financing Activities}: Then, report cash flows related to non-current liabilities and equity capital.\item \textbf{C. Net increase/decrease in cash and cash equivalents}: Finally, aggregate the totals from all three operational areas ($\text{A}+\text{D}+\text{B}$) to show the net change for the year.\end{enumerate}This matches the sequence: E, A, D, B, C.