The following selected financial data pertain to four unidentified companies: COMPANIES 2 3 Balance Sheet Data (component 8). Cash 5.1% 8.8% 6.3% 10.4% Accounts receivable 13.1 41.5 13.8 4.9 Inventory 4.6 3.6 65.1 35.8 Property and equipment 53.1 23.0 8.8. 35.7 Income Statement Data (component ) Cost of goods sold 0.0% 0.0% 54.8% 77.5% Profit before taxes. 0.3 16.0 3.9 1.5 Selected Ratios Current ratio 0.7 2.2 1.9 1.4 Inventory turnover ratio N/A* N/A* 1.4 15.5 "N/A Not applicable. The above financial information pertains to the following companies: a. Cable TV company b. Grocery store c. Accounting firm d. High-end jewelry store