The correct option is D Uneven distribution of sodium, potassioum ions and proteins anions across the membrane create membrane potential.
The two statements are incorrect because of the following reasons:
An excitable tissue change their resting potential to produce electrical signals upon getting excited. Hence, Epithelial tissue is not an excitable tissue. Nerve cells and muscle cell have this property.
Also, nerve cells use electrical signals to receive, process and transmit messages. Muscle cells use electrical signals to initiate contraction.