Which of the Following Statements Is Most Correct

Multiple Choice

Which of the following statements is most correct?

A) larger values of the equity multiplier imply a greater use of leverage by the firm.
B) the receivables turnover is computed by dividing annual sales by the year-end accounts receivables.
C) the operating return on assets is computed as the earnings before interest and taxes divided by total assets.
D) all the above statements are correct.