if a firm produces a return on assets of 14% and also a return on equity of 14%, then the firm:

A) Is using its assets as efficiently as possible

B) Has no net working capital

C) Also has a current ratio of 14.

D) Has no debt of any kind

E) Has an equity multiplier of 1.4

if we are divided 14/14% will be 1 right?

so is the answer D or E???

please explain