Which of the following statements is TRUE?A. Activities that increase cash are called uses of cash, and activities that decrease cash are calledsources of cash.B. Sources of cash always involve increasing a liability or equity account, or decreasing an assetaccount (other than cash); for example, decreasing fixed assets by selling some property, plant,and equipment, is considered a source of cash.C. The accounts payable period is the time between the sale of inventory and the collection of thereceivable.D. The operating cycle is the time period between cash disbursement and cash collection.