The Debt Ratio of Dynasty Industries, a Japanese Corporation, Is

The debt ratio of Dynasty Industries, a Japanese corporation, is 62%.Why might this be difficult to compare to the debt ratio of a U.S.manufacturing corporation?

A) U.S.companies generally have debt ratios greater than 62%.
B) U.S.companies generally have debt ratios less than 62%.
C) Japanese financing preferences may be different from American preferences.
D) Japanese companies report assets and liabilities in yen, whereas U.S.companies report in dollars.