Based on the following information, identify which of the following companies (A, B, C, D, and E) is a jewelry store, a pharmaceutical company, a form of accounting, a supermarket chain, and a water supply company that supplies water to a city. For this, first think about the type of business and the model of each company in such a way that it justifies the data or ratios presented. For example, a lawyer's form will have no COGS, no gross profit, and no inventory movement because it is a service business. 

Vertical analysis of the statement of income and expenses Cash Accounts receivable Inventory Property, plant, and equipment Patents and other intangibles Vertical analysis of the statement of financial position Gross Profit Research and development spending Ratio analysis Inventory Turnover Debt to total equity ratio A .21% 5.55% 4.55% 8.25% 21.99% 65.77% 11.39% 8.81% 105.60% B .27% 38.45% 0% 5.09% .27% n/a 0% n/a C 0.07% 1.31% 0% 87.39% .03% n/a 0% D n/a 0.30% 3.16% 31.33% 8.76% 4.78% 39.92% 0% E 2.27% 4.50% 19.66% 49.83% 5.88% 21.43% 2.30% 12.86% 168.21% 192.32% 278.71% 395.54% 0%