The statement that is not true (an exception is easily created) is C
Draw a 1 by 4 rectangle.
Underneath it draw a 2 by 2 rectangle.
They both have the same area (4 units) but they are not congruent. The corresponding lengths are not equal and that is another condition that must be met for there to be congruence. There are many others.
Draw a 2 by 2 square.
draw a triangle with a base of 1 and a height of 8. These two figures have the same area, but they don't even have the same number of sides.
