Which of the Following Is False About Finance Companies

Which of the following is false about finance companies?

A) Loans for finance companies are often referred to on balance sheets as Receivables.
B) Short-term Loans for finance companies are often financed by bank loans and commercial paper.
C) Finance companies do not issue debentures.
D) Total equity to asset ratios for finance companies are typically higher than banks.
E) All of the above are true.