In 2012,C Co's Return on Owners' Equity (ROE)was 45

In 2012,C Co's return on owners' equity (ROE) was 45.1%,and return on assets (ROA) was 19.6%.In 2012,P Co's return on owners' equity (ROE) was 29.9% while return on assets was 9.3%.Which of the following statements is false?

A) P Co's return on assets (ROA) was less than half of C Co's ROA.
B) P Co's ROE was 222% greater than their ROA while C Co's ROE was only 130% greater than their ROA.This difference is caused by P Co's higher use of debt financing to leverage their assets.
C) C Co provided higher positive financial leverage for their shareholders compared to P Co.
D) C Co.is considerably more liquid than P Co.