Presented here is selected information from the 2013 fiscal-year 10-K reports of four companies. The four companies, in alphabetical order, are: AT&T, Inc., a company that provides communications and digital entertainment; Deere & Company, a manufacturer of heavy machinery; Starbucks, a company that sells coffee products; and Tiffany & Company, a company that operates high-end jewelry and department stores. The data for the companies, presented in the order of the amount of their sales in millions of dollars, are:

	A	B	C	D
Sales	$163,786	$26,644.0	$21,315.9	$4,104.9
Cost of goods sold	76,884	18,248.9	8,511.1	1,613.6
Net earnings	12,976	1,523.9	2,817.7	463.9
Inventory		3,340.5	1,378.5	2,225.0
Accounts receivable	16,794	29,741.1	768.8	206.4
Total assets	403,821	57,981.4	14,329.5	5,129.7

What company listed above is more likely sell its products using special credit financing instead of ordinary credit cards and which company is a "high-end" retailer?

After you compute the gross margin ratio for companies A through D, how would you rank them from low to high?

After you compute the return on sales (net income) ratio, how would you rank companies A through D from lowest to highest?

After you compute the return on assets ratio, how would you rank companies A through D from the lowest to highest?