The common-size balance sheets from five companies follow: Alcoa, a major producer of aluminum products; Delta Air Lines, a major airline; Duke Energy, a leading energy company focused on electric power and gas distribution; JCPenney, a national retailer; and Pfizer, Inc., a global research-driven pharmaceutical company.

Required: Based on your general business knowledge, the economic activities of these five firms, and information derived from the following balance sheet analysis, match the company with its respective balance sheet. Explain your reasoning for the choices that you make. A B C D E Assets Current assets: Cash and marketable securities 0.71 5.25 13.91 9.53 6.47 Current receivables 2.02 5.10 4.88 0.00 4.03 Inventories 3.14 9.42 4.49 28.82 0.00 Other current assets 0.99 2.00 2.88 4.20 6.55 Total current assets 6.87 21.77 26.16 42.55 17.04 Noncurrent assets: Property, plant, and equipment, net 62.49 40.56 8.22 51.01 43.36 Goodwill and intangibles, net 13.49 14.79 52.91 0.00 27.58 Other assets, net 17.15 22.88 12.71 6.44 12.01 Total assets 100.00 100.00 100.00 100.00 100.00 Liabilities and Stockholders Equity Current liabilities 9.41 14.27 17.56 25.55 32.98 Long-term debt 30.95 24.76 17.21 49.54 12.73 Other long-term liabilities 26.82 22.29 26.42 11.05 33.86 Stockholders Equity: Preferred stock 0.00 0.16 0.02 0.00 0.00 Common stock and additional paid-in capital 31.34 31.24 48.65 50.91 20.47 Retained earnings 2.12 24.18 42.99 (31.85) 14.35 Treasury stock 0.00 (7.73) (47.33) 0.00 (0.70) Other comprehensive income (0.67) (14.87) (5.69) (5.20) (13.69) Total parent company common equity 32.79 32.82 38.63 13.86 20.42 Noncontrolling interests 0.04 5.71 0.17 0.00 0.00 Total equity 32.83 38.69 38.81 13.86 20.42 Total liabilities and stockholders equity 100.00 100.00 100.00 100.00 100.00 Note: Amounts are rounded.