How does the following paragraph develop the idea that New Year's began as a way to celebrate important natural
occurrences?

Throughout antiquity, civilizations around the world developed increasingly sophisticated
calendars. They typically set the first day of the year to correspond to an agricultural or
astronomical event. In Egypt, for instance, the year began with the annual flooding of the Nile.
This also coincided with the rising of the star Sirius. The first day of the Chinese new year,
meanwhile, occurred with the second new moon after the winter solstice, the shortest day of the
year.

(A)
by explaining how civilizations made their sophisticated calendars
by giving examples of events that were central to societies' celebrations

(B)
(C)
by comparing the celebrations of ancient Egypt with those of China
by listing the events that appeared on calendars in Egypt and China