Which of the following is false?

Group of answer choices

Cashman chicken has current liabilities of $350,000, 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 $1,925,000.

Harrison steel has a total debt to equity ratio of .90. Return on assets is 8.5 percent, and total equity is $500,000. Then, the net income is $80,750.

HCC Inc. has net income of $161,000, a net profit margin of 7.6 percent, and an accounts receivable balance of $121,700. If 66 percent of sales are on credit, then the days' sales in receivables is 33.18 days.

Andrew Foods has an equity multiplier of 1.72, a total asset turnover of 1.6, and a net profit margin of 4.5 percent. Then, the return on assets is 7.22%.