The following selected financial data pertain to four unidentified companies: COMPANIES 1 2 3 4 Balance Sheet Data (component %) Cash 3.5% 4.7% 8.2% 11.7% Accounts receivable 16.9 28.9 16.8 51.9 Inventory 46.8 35.6 57.3 0.0 Property and equipment 18.3 21.7 7.6 18.7 Income Statement Data (component %) Cost of goods sold 78.0% 77.5% 55.8% 0.0% Profit before taxes 2.1 0.7 1.2 3.2 Selected Ratios Current ratio 1.3 1.5 1.6 1.2 Inventory turnover ratio 3.6 9.8 1.5 N/A* *N/A = Not applicable. The above financial information pertains to the following companies: a. High-end clothing store b. Advertising agency c. Wholesale candy company d. Car manufacturer