question based on finance management . refer to the image attached below

a) Below are selected ratios for three companies which operate in three different industries: Discount Retail Store, Drug and Utility. Industry A B C COGS/Sales 80% 58% na R&D/Sales 0% 7% 0.1% Advertising/Sales Not defined 3% 0.1% Interest/Sales 0.9% 1% 6% Net Income/Sales 2.5% 10% 10% Return on Assets 8.5% 10.6% 7.2% Inventory Turnover 5.5 4 n/a Accounts receivable 100 6 9 turnover Long term debt/equity 60% 50% 92% n/a= not applicable Identify which industry each of the companies A, B and C operate in. Give TWO (2) reasons for each of your selections. (9 marks)