Consider the below mentioned statements and please answer out of the choice.

<p><strong>1. Cash outflows occur after the occurrences of cash inflows in operating cycle. </strong></p> <p><strong>2. The cash conversion cycle is the average length of time for which a rupee is tied up in current assets. </strong></p> <p><strong>State True or False:</strong></p> <p style="text-align:center;"><strong>A.  True / True</strong></p> <p style="text-align:center;"><strong>B. False / True</strong></p> <p style="text-align:center;"><strong>C. False / False</strong></p> <p style="text-align:center;"><strong>D. True / False.</strong></p>