The chart below represents 11 companies in 11 different industries. Match the company with the industry using the clues found in their common size balance sheet, income statement, and other selected ratios.

Advertising Agency Computer Software Developer Health Maintenance Org. Retail Drug Chain Airline Department Store Chain Meat Packer Retail Grocery Chain Commercial Bank Electric & Gas Utility Pharmaceutical Manufacturer A B D E F G H 1 J Line 4 6 #1 2 3 4 5 6 7 Balance Sheet Percentages Cash and marketable securities Account receivables Inventories Other current assets Plant and equipment (net) Other assets Total assets 5 85 0 1 2 7 100 12 55 0 4 7 23 100 NAN 1 15 24 2 55 3 100 4 7 43 4 37 5 100 3 4 22 2 41 29 100 77 7 0 3 6 71 13 100 9 28 13 3 35 13 100 67 9 2 2 17 2 100 19 13 12 6 48 1 100 77 15 100 9 4 100 4 O 01 7 5 2 8 9 10 11 12 13 14 15 16 17 Notes payable Accounts payable Accrued taxes Other current liabilities Long-term debt Preferred stock Other liabilities Capital stock and capital surplus Retained earnings Total liabilities and stockholder equity 62 18 2 0 7 4 2 2 4 3 63 2 0 6 8 0 10 7 100 0 3 0 4 29 21 5 11 28 100 2 17 1 9 38 5 3 1 23 100 0 18 1 17 0 10 0 3 51 17 40 17 0 12 5 100 2 13 1 12 29 14 0 5 24 100 0 32 3 2 0 1 0 11 51 100 0 15 6 13 19 6 0 24 18 100 0 6 6 5 0 0 0 28 55 100 15 1 0 16 46 100 100 100 1.11 1.03 1.31 1.46 1.59 0.63 1.1 2.35 1.58 4.72 2.31 18 19 20 21 22 23 24 25 26 27 28 Selected Financial Data Current assets/current liabilities Cash, marketable securities and accounts receivable/current liabilities Inventory turnover (X) Receivables collection period Total debt/total assets Long-term debt/capitalization Net sales/total assets Net profitet sales Net profit/total assets Total assetset worth Net profitet worth 1.1 0.97 0.98 1.4 1.49 0.4 1.04 2.28 1.5 4.59 2.03 NA NA 16.7 5.6 5.2 NA 8.6 NA 47.6 7.5 3,278 381 30 31 8 27 6 13 16 37 74 0.69 0.1 0.29 0.4 0 0.44 0.31 0 0.19 0 0.22 0.09 0.24 0.4 0.57 0 0.66 0.48 0 0.32 0 0.18 0.095 0.523 0.464 1.822 3.175 0.828 2.61 2.032 6.473 0.867 0.643 0.141 0.047 0.115 0.02 0.031 0.014 0.019 0.131 0.015 0.247 0.106 0.013 0.025 0.053 0.037 0.097 0.012 0.049 0.267 0.098 0.214 0.068 14.1 5.84 2.31 3.61 1.85 5.77 3.43 1.62 2.39 1.21 1.61 0.189 0.144 0.123 0.134 0.179 0.067 0.168 0.432 0.234 0.258 0.11 Advertising Agency Computer Software Developer Health Maintenance Org. Retail Drug Chain Airline Department Store Chain Meat Packer Retail Grocery Chain Commercial Bank Electric & Gas Utility Pharmaceutical Manufacturer A B D E F G H 1 J Line 4 6 #1 2 3 4 5 6 7 Balance Sheet Percentages Cash and marketable securities Account receivables Inventories Other current assets Plant and equipment (net) Other assets Total assets 5 85 0 1 2 7 100 12 55 0 4 7 23 100 NAN 1 15 24 2 55 3 100 4 7 43 4 37 5 100 3 4 22 2 41 29 100 77 7 0 3 6 71 13 100 9 28 13 3 35 13 100 67 9 2 2 17 2 100 19 13 12 6 48 1 100 77 15 100 9 4 100 4 O 01 7 5 2 8 9 10 11 12 13 14 15 16 17 Notes payable Accounts payable Accrued taxes Other current liabilities Long-term debt Preferred stock Other liabilities Capital stock and capital surplus Retained earnings Total liabilities and stockholder equity 62 18 2 0 7 4 2 2 4 3 63 2 0 6 8 0 10 7 100 0 3 0 4 29 21 5 11 28 100 2 17 1 9 38 5 3 1 23 100 0 18 1 17 0 10 0 3 51 17 40 17 0 12 5 100 2 13 1 12 29 14 0 5 24 100 0 32 3 2 0 1 0 11 51 100 0 15 6 13 19 6 0 24 18 100 0 6 6 5 0 0 0 28 55 100 15 1 0 16 46 100 100 100 1.11 1.03 1.31 1.46 1.59 0.63 1.1 2.35 1.58 4.72 2.31 18 19 20 21 22 23 24 25 26 27 28 Selected Financial Data Current assets/current liabilities Cash, marketable securities and accounts receivable/current liabilities Inventory turnover (X) Receivables collection period Total debt/total assets Long-term debt/capitalization Net sales/total assets Net profitet sales Net profit/total assets Total assetset worth Net profitet worth 1.1 0.97 0.98 1.4 1.49 0.4 1.04 2.28 1.5 4.59 2.03 NA NA 16.7 5.6 5.2 NA 8.6 NA 47.6 7.5 3,278 381 30 31 8 27 6 13 16 37 74 0.69 0.1 0.29 0.4 0 0.44 0.31 0 0.19 0 0.22 0.09 0.24 0.4 0.57 0 0.66 0.48 0 0.32 0 0.18 0.095 0.523 0.464 1.822 3.175 0.828 2.61 2.032 6.473 0.867 0.643 0.141 0.047 0.115 0.02 0.031 0.014 0.019 0.131 0.015 0.247 0.106 0.013 0.025 0.053 0.037 0.097 0.012 0.049 0.267 0.098 0.214 0.068 14.1 5.84 2.31 3.61 1.85 5.77 3.43 1.62 2.39 1.21 1.61 0.189 0.144 0.123 0.134 0.179 0.067 0.168 0.432 0.234 0.258 0.11