DAN Ltds common-sized balance sheet for years 2009 and 2010 is as follows:

Based on the above extract of common-sized balance sheet, DAN Ltd is

Answer A. a superannuation fund

B. a banking organization

C. a transport company

D. a pharmaceutical concern

E. an insurance brokerage

\\begin{tabular}{|l|l|l|} \\hline & \\( \\mathbf{2 0 1 0} \\) & \\( \\mathbf{2 0 0 9} \\) \\\\ \\hline Inventories & 30 & 24 \\\\ \\hline Receivables & 10 & 15 \\\\ \\hline Property, plant and equipment & 25 & 19 \\\\ \\hline Intangibles & 20 & 22 \\\\ \\hline Cash & 15 & 20 \\\\ \\hline Total Assets & 100 & 100 \\\\ \\hline \\end{tabular}