Which of the following is false?

Group of answer choices

a. Cashman chicken has current liabilities of $320,000, a quick ratio of 1.65, inventory turnover of 4.4, and a current ratio of 2.9. Then, the cost of goods sold is $1,760,000.

b. Harrison steel has a total debt to equity ratio of .90. Return on assets is 8 percent, and total equity is $500,000. Then, the net income is $76,000.

c. HCC Inc. has net income of $180,000, a net profit margin of 8 percent, and an accounts receivable balance of $120,000. If 80 percent of sales are on credit, then the days' sales in receivables is 30.18 days.

d. Andrew Foods has an equity multiplier of 1.72, a total asset turnover of 1.6, and a net profit margin of 4.8 percent. Then, the return on assets is 7.68%.