Based on the financial data provided (see Exhibits 1, 2 and 3), identify the industry that each company (A to J) operates within, based on the following 10 industry descriptions (attached in the following images).

Financial statements and financial ratios can reveal industry-specific differences in financial and operational strategies. Company fundamentals are often similar within an industry, but they may vary significantly across industries. A manufacturing company, for example, should have higher fixed assets (i.e., property, plant, and equipment) than a company from service industry. The number of accounts receivable days for a bank should be higher than those for a non-financial firm, because banks offer long term loans, whereas non-financial firms rarely offer credit over long periods. The goal of this exercise is to improve your understanding of financial statement analysis and financial ratio analysis by recognizing industry-specific differences. Financial information of 10 undisclosed companies (A to J) that operate within 10 different industries has been provided, including each company's commonsize balance sheet (see Exhibit 1), income statement (see Exhibit 2), and financial ratios (see Exhibit 3). These 10 companies are among the largest and most well-known corporations listed on the New York Stock Exchange. They are leading companies in their respective industries, and their financial information reflects typical industry characteristics. Based on the financial data provided (see Exhibits 1,2 and 3), identify the industry that each company ( A to J ) operates within, based on the following 10 industry descriptions: - Restaurant chain. Operates and franchises a set of related restaurants in many different locations worldwide. - Oil and gas. Operates internationally as an integrated corporation that explores, develops, and sells crude oil and natural gas, and produces and trades chemicals and oil products. - Internet retail. Engages in retail e-commerce of end-user products and subscriptions internationally; purchases merchandise and content from third-party sellers for resale through online stores. - Airline. Provides air transport services for travelling passengers and freight; offers services for partnerships and alliances with other airlines for codeshare agreements. - Beverage-non-alcoholic. Produces, markets, and sells a variety of non-alcoholic beverages worldwide, including soft drinks, enhanced water, sports drinks, juice, dairy-based beverages, tea, coffee, and energy drinks. - Bookstore chain. Operates retail bookstore chains; also sells and rents new and used print and digital textbooks. - Pharmaceutical. Discovers, develops, mass-produces, markets, and sells biopharmaceutical products globally; serves wholesalers, retailers, hospitals, clinics, pharmacies, government, and agencies. - Technology-software. Develops, licenses, and supports software solutions worldwide; provides consulting services to assist clients in developing, deploying, and managing server and desktop solutions; trains and certifies information technology professionals. - Grocery store chain. Operates retail food and drug stores that offer a full line of groceries, meat, and produce as well as cosmetic and drug products. - Bank. Provides comprehensive banking services, including investment banking, retail banking, commercial banking, financial transactions processing, and asset management. EXHIBIT 1: COMMON-SIZE BALANCE SHEET (\%) EXHIBIT 2: COMMON-SIZE INCOME STATEMENT (\%) Note: = not separately disclosed reference information was omitted to avoid revealing the 10 company names. EXHIBIT 3: FINANCIAL RATIOS Note: = not available or applicable Source: Financial information for each company ( A to J ) compiled by the case authors with information from Yahoo! Finance; for the purposes of this exercise, detailed reference information was omitted to avoid revealing the 10 company names