Which of the Following Statements Is Untrue

Which of the following statements is untrue?

A) Current liabilities are a cheaper form of financing than long term capital.
B) It is widely acknowledged in the finance literature that long term assets (i.e., fixed assets) should be financed through long term capital.
C) A decrease in net working capital signifies increased risk due to the lower short-term asset coverage of short-term liabilities.
D) A relatively high short to long-term financing ratio has a positive impact on profit and risk.
E) It is normal for short term lending rates to be above long term lending rates.