Which One of the Following Statements About the Operating Cycle

Which one of the following statements about the operating cycle is correct?

A) The operating cycle illustrates the sources and uses of cash.
B) The operating cycle is equal to the cash cycle plus the accounts receivable period.
C) The operating cycle begins when a product is sold to a customer.
D) The operating cycle is based on a 360-day year.
E) The operating cycle describes how a product moves through the current asset accounts.