[单选题]

Two firms are identical except that the first pays higher interest charges and lower dividends, while the second pays higher dividends and lower interest charges. Both prepare their financial statements under U.S. GAAP. Compared to the first, the second will have cash flow from financing (CFF) and earnings per share (EPS) that are:
  CFF     EPS

A.The same    Higher

B.Lower     Higher

C.Lower     The same

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