Match each column in the exhibit with one of the industries

Data source: Created by author using company 10-Ks filed with the SEC. The ratios in Exhibit 1 are based on the following formulas: 1. ROS (return on sales) =NetsalesNetincome 2. Asset turnover =TotalassetsNetsales 3. ROA (return on assets) =TotalassetsNetincome or4.Financialleverage==ROSAssetturnoveTotalownersequityTotalassets 5. ROE (return on equity) =TotalownersequityNetincome or =ROA Financial leverage 6. Current ratio =TotalcurrentliabilitiesTotalcurrentassets 7. Inventory turnover =EndinginventoryCostofgoodssold 8. Receivables collection =Netsales/365daysAccountsreceivable 9. Revenue growth =LastyearsnetsalesThisyearsnetsalesLastyearsnetsales 10. Gross margin =NetsalesNetsalesCostofgoodssold 11. Dividend payout =NetincomeCashdividends 12. R&D ratio =Researchanddevelopmentexpense Net sales - airline - railway - drug manufacturing-major - commercial banking-regional - consumer electronics - discount general-merchandise retail - electric utility - restaurant (fast-food) chain - wholesale food distribution - grocery store chain - internet retailing - advertising agency services - software application development Data source: Created by author using company 10-Ks filed with the SEC. The ratios in Exhibit 1 are based on the following formulas: 1. ROS (return on sales) =NetsalesNetincome 2. Asset turnover =TotalassetsNetsales 3. ROA (return on assets) =TotalassetsNetincome or4.Financialleverage==ROSAssetturnoveTotalownersequityTotalassets 5. ROE (return on equity) =TotalownersequityNetincome or =ROA Financial leverage 6. Current ratio =TotalcurrentliabilitiesTotalcurrentassets 7. Inventory turnover =EndinginventoryCostofgoodssold 8. Receivables collection =Netsales/365daysAccountsreceivable 9. Revenue growth =LastyearsnetsalesThisyearsnetsalesLastyearsnetsales 10. Gross margin =NetsalesNetsalesCostofgoodssold 11. Dividend payout =NetincomeCashdividends 12. R&D ratio =Researchanddevelopmentexpense Net sales - airline - railway - drug manufacturing-major - commercial banking-regional - consumer electronics - discount general-merchandise retail - electric utility - restaurant (fast-food) chain - wholesale food distribution - grocery store chain - internet retailing - advertising agency services - software application development