Which of the Following Statements About Ratio Analysis Is Incorrect

Which of the following statements about ratio analysis is incorrect?

A) Classifying a large, well-diversified firm into a single industry often is difficult because many of the firm's divisions are involved with different products from different industries.
B) As a rule of thumb, it is safe to conclude that any firm with a current ratio greater than 1.0 should be able to meet its current obligations, that is, pay bills that come due in the current period.[Current ratio = (Current assets) / (Current liabilities) ]
C) Sometimes firms attempt to use "window dressing" techniques to make their financial statements look better than they actually are in the current period.
D) Computing the values of the ratios is fairly simple; the toughest and most important part of ratio analysis is interpretation of the values derived from the computations.
E) General conclusions about a firm should not be made by examining one or a few ratios, ratio analysis should be comprehensive.