Which of the following is an INCORRECT statement regarding electronic financing statements and records? A. Most states permit or require the filing of electronic financing statements, or e-financing statements. B. Electronic chattel paper includes records initially created and executed in electronic form and tangible writings that are converted to electronic form OC. An encoding is information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form OD. Financing statement means a record composed of an initial financing statement and any filed record related to the initial financing statement. OE. Electronic chattel paper means chattel paper evidenced by a record or records consisting of information stored in an electronic medium.