Which of the Following Statements Is False

Which of the following statements is false?

A) In reality, product markets are rarely perfectly competitive, so firms can maximize their value by using their trade credit options effectively.
B) Trade credit is, in essence, a loan from the selling firm to its customer.
C) The accounts receivable balance represents the amount that a firm owes its suppliers for goods that it has received but for which it has not yet paid.
D) Providing financing at below-market rates is an indirect way to lower prices for only certain customers.