Below are selected ratios for three companies which operate in three different industries: Utility. Pharmacy and Hypermarket Industry Firm A Firm B Firm COGS/Sales 8096 5896 n/a R&D/Sales 096 796 0.196 Advertising/Sales na 396 0.196 Interest/Sales 0.996 196 696 Net Income/Sales 2.5% 10% 1096 Return on Assets 8.596 10.696 7.296 Inventory Turnover 5.5 times 4 times n/a Accounts Receivable Turnover 10 times 6 times 9 times Long-term Debt/Equity 6096 50% 9296 n/a=not applicable Determine the industry of companies A, B and C Answer A: Pharmacy, B: utility, C: hypermarket A: Pharmacy, B: hypermarket C: utility OA: hypermarket, B: utility, C: Pharmacy O A: hypermarket, B: Pharmacy, C: utility