Step 1: Understanding the Concept
Biological roles: calcium ions for muscle contraction, magnesium ions as enzyme cofactors in glucose and fat breakdown, sodium ions for water balance and nerve signals, potassium ions inside cells.
Step 2: Check each statement
Statements (A), (B) and (D) match these roles and are true.
Step 3: Find the false statement
\(\text{K}^{+}\) is the most abundant cation in intracellular fluid. In extracellular fluid, \(\text{Na}^{+}\) is the most abundant. So statement (C) is not true.
Final Answer:
The statement that K+ is most abundant in extracellular fluid is not true.
\[ \boxed{\text{(C) }\text{K}^{+}\text{ ions are most abundant in extra cellular fluid.}} \]