Arrange the following terms of working capital cycle involves in correct sequence.
1. Acquisition of raw material
2. Finished goods
3. Receivables
4. Cash
5. Work-in-progress
A. 4, 3, 1, 5, 2
B. 1, 2, 3, 4, 5
C. 1, 5, 2, 3, 4
D. 4, 1, 2, 3, 5
Answer: Option D

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