Step 1: Concept
Enzymes are biological catalysts that speed up the rate of chemical reactions.
Step 2: Meaning
Catalysts work by lowering the activation energy ($E_a$) but they do not change the thermodynamics of the reaction.
Step 3: Analysis
Enzymes accelerate both the forward and reverse reactions equally. Therefore, while they help the reaction reach equilibrium *faster*, they cannot change the final ratio of products to reactants (the equilibrium constant, $K_{eq}$).
Step 4: Conclusion
Statement (B) is false and thus the correct answer to "NOT applicable."
Final Answer: (B)