Concept:
During each cardiac cycle, the heart produces two characteristic sounds:
\[
\boxed{
\begin{aligned}
\text{First heart sound (LUBB)} &\rightarrow \text{Closure of atrioventricular (AV) valves}\\
\text{Second heart sound (DUB)} &\rightarrow \text{Closure of semilunar valves}
\end{aligned}
}
\]
These sounds are produced due to the closing of heart valves, not by the flow of blood itself.
Step 1: Understand the first heart sound (LUBB).
The first heart sound is produced when the atrioventricular valves close.
These valves are
\[
\boxed{
\begin{aligned}
&\text{Tricuspid valve}\\
&\text{Bicuspid (Mitral) valve}
\end{aligned}
}
\]
This sound marks the beginning of ventricular systole.
Step 2: Understand the second heart sound (DUB).
The second heart sound is produced by the closure of
\[
\boxed{
\begin{aligned}
&\text{Aortic valve}\\
&\text{Pulmonary valve}
\end{aligned}
}
\]
These are collectively called semilunar valves.
This sound marks the beginning of ventricular diastole.
Step 3: Analyse the options.
• Option (A): Correct.
• Option (B): Correct.
• Option (C): Incorrect because heart sounds are produced by valve closure, not opening.
Hence,
\[
\boxed{\textbf{Option (D)}}
\]
is the correct answer.