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