Which sequence best represents the Procure to Pay life cycle flow?

Which sequence best represents the Procure to Pay life cycle flow?

A.
Run compliance testing. > Enter suppliers. > Process returns.

B.
Create purchase order. > Record manual payment. > File invoices.

C.
Negotiate contracts. > Fulfill purchase order. > Generate supplier reports.

D.
Enter invoice. > Match invoice to purchase order. > Return goods to suppliers.

E.
Request for quote. > Analyze commodity. > Create payment outside payables.

Explanation: