Below is selected information for Firm A and Firm B in 2018: Firm NOPM NOAT SG&A/Sales Accounts Receivable divided by Sales Accounts Payable Turnover A 7.11% 3.14 27.1% 17.6% 7.43 B 8.96% 3.85 26.0% 5.0% 11.25 Which of the following statements is FALSE? Firm B has higher RNOA than Firm A. Firm B's higher NOAT is driven in part by its faster turnover of Accounts Payable than Firm A. Firm B's higher NOPM is driven in part by its better control of SG&A expenses than Firm A. Firm B's higher NOAT is driven in part by its lower Accounts Receivable as a percentage of Sales than Firm A