In this question you will examine how companies from different industries will have different account balances as their norm. The information is presented using a common sizemethod."Common size" means that all the financial statement line items are reported as a percentage of revenue. Thus, revenue is always 100%. If assets are reported as 50%, that means that they have half as much in assets as they have in revenue. This allows you to more closely relate different sized organizations. You can't tell how large a company is by looking at common size financial statements.You don't need to know the size in this question. Instead you will be looking at the ratio of one line item to another.

1. What do you notice from the ratios or from the line item differences that matched what you expected?
2. How do the ratios help showcase the types of industry they are in?
3. Do you see any numbers that surprise you?