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      Question

      Which of the following items is included in operating

      profit?
      A Interest income from investments (non-operating) Correct Answer Incorrect Answer
      B Revenue from main operations and normal operating expenses Correct Answer Incorrect Answer
      C Gain on sale of fixed asset (non-operating) Correct Answer Incorrect Answer
      D Prior period adjustments Correct Answer Incorrect Answer

      Solution

      Operating profit is derived from the core business operations of a company, which includes revenue from main operations minus the associated operating expenses.

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