Which of the Following Is Correct

Which of the following is correct?

A) Generally, debt to total assets ratios do not vary much among different industries although they do vary for firms within a particular industry.
B) Utilities generally have very high ordinary equity ratios due to their need for vast amounts of equity supported capital.
C) The drug industry has a high debt to ordinary equity ratio because their earnings are very stable and thus, can support the large interest costs associated with higher debt levels.
D) Wide variations in capital structures exist between industries and also between individual firms within industries and are influenced by unique firm factors including managerial attitudes.
E) Since most shares sell at or around their book values, using accounting values provides an accurate picture of a firm's capital structure.