Which One of the Following Statements Is NOT True

Which one of the following statements is NOT true?

A) Firms using matching maturity strategy fund all working capital needs with long-term borrowing.
B) Long-term financing strategy relies on long-term debt to finance both capital assets and working capital.
C) All working capital and a portion of fixed assets are funded with short-term debt when firms use the aggressive funding strategy.
D) Firms using a matching maturity strategy fund all working capital needs with short-term borrowing.