Arrange the following items in the correct descending logical sequence as they appear during the sequential calculations in a Common-Size Income Statement (Statement of Profit and Loss):(A) Net Profit / Profit before tax(B) Non-Operating Income(C) Revenue from Operations(D) Profit after taxChoose the correct answer from the options given below:

In the preparation of an income statement format:We start with Revenue from Operations (C) which serves as the base ($100\%$).Next, we incorporate other line items like Non-Operating Income / Other income (B) to figure total revenues.Then after deducting various expenditures we arrive at Net Profit / Profit Before Tax (A).Finally, after subtracting corporate tax charges, we reach Profit after tax (D).Thus, the logical formatting flow sequence is (C), (B), (A), (D).