What civilization used a 365-day calendar and built their cities at thebes and memphis mesopotamia, indus valley, china or egypt

Egypt. The ancient Egyptians created this calendar over 5000 years ago and was known as the "Annus Vagus" (Wandering Year). They built their cities at Thebes, Mesopotamia and in the Indus Valley.

Note that the Egyptians also had other calendars such as the Lunar Calendar (organised into 12 Lunar months and 354 days).