In a Japanese Society,which Statement Regarding Rank Is incorrect

In a Japanese society,which statement regarding rank is incorrect?

A) The person of lower rank bows first and lowest.
B) The higher the rank of the person you are introduced to,the lower you bow.
C) When entering a room,the lowest ranking person enters first,leaving the highest ranking person to enter last.
D) The middle-level manager in a large company outranks a department head from a smaller company.