The 9 companies are drawn from the following 9 different industries: . Liquor producer and distributor . Discount airline . Commercial bank (items fitted into the same categories as the non-financial firms) . Computer software company . Large integrated oil and gas company . Mobile phone service operator . R&D-based pharmaceutical manufacturer Retail grocery company . R&D-based semiconductor manufacturer Assignment Using the financial statement data provided in Exhibits 2, 3, and 4, match the companies with their industry. NOTE: #DIV/O! or #Value! indicates that the item was not separately disclosed