Which of the Following Statements Is False

Which of the following statements is false?

A) Creditors do not have voting power.
B) Payment on interest on debt in considered an expense, while payment of dividends is a return on capital.
C) Unpaid debt is a liability of the firm, and if not paid, can result in liquidation of the firm. Unpaid common stock dividends cannot force liquidation.
D) One of the costs of issuing equity is the possibility of financial distress, while no financial distress is associated with debt.
E) None of these.