Dorfmann Industries Has an Accounts Receivable Turnover Rate of 12

Dorfmann Industries has an accounts receivable turnover rate of 12.Which of the following statements is not true?

A) Dorfmann's accounts receivable are more liquid than those of a business whose accounts receivable turnover rate is 8.
B) Dorfmann waits approximately 30 days to make collections of its credit sales.(Use 365 days in a year. )
C) Dorfmann writes off accounts receivable as uncollectible if they are over 30 days old.
D) Dorfmann's net credit sales are about twelve times the amount of its average accounts receivable.