Which of the Following Statements Is FALSE

Which of the following statements is FALSE?

A) Financial data on the Internet or via company annual reports provide a wealth of knowledge about the operations of the firm.
B) Knowing the relationship of the primary financial statements and how to utilize the data in each are important tools for all financial managers.
C) Although the annual report of a company is printed and mailed to owners and the SEC,much of the financial statement information is available at various financial Web sites.
D) EDGAR stands for Electronic Data Gathering Analysis and Retribution.