A corporation reported average total assets in 2011 of $397,350 and $440,800 in 2012. Its net operating cash flow was $35,667 and $35,790 for 2011 and 2012 respectively. According to the Cash Flow to Total Assets ratio, the corporation would conclude that:

A.

Cash Flow to Total Assets for 2011 and 2012 are 9.0% and 8.1%, respectively, and 2012 was more efficient in using assets to generate operating cash.

B.

Cash Flow to Total Assets for 2011 and 2012 are 9.0% and 8.1%, respectively, and 2012 was more profitable in using assets to generate operating cash.

C.

Cash Flow to Total Assets indicates that csh flows are generated approximately 9 times in 2011 and 8 times in 2012, and therefore 2011 is more cash liquid.

D.

Cash Flow to Total Assets for 2011 and 2012 are 9.0% and 8.1%, respectively, and 2011 was more efficient in using assets to generate operating cash.

E.

Cash Flow to Total Assets for 2011 and 2012 are 9.0% and 8.1%, respectively, and 2011 was more profitable in using assets to generate operating cash.