Please refer to the following common size balance sheet, and find out which of the following 4 companies (Ebay, Walmart, Caterpillar or South Jersey Gas) are Company A, through D, and give two reasons for your choice. (Caterpillar produces heavy equipment such as excavator, etc)

Company A name:_________________________________________________

Company B name:_________________________________________________

Company C name:_________________________________________________

Company D name:_________________________________________________

1.

2.