The following selected financial data pertain to four unidentified companies (balance sheet amounts reported in millions):       

	Companies
	1	2	3	4
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
Selected Ratios
Gross profit percentage	N/A*	N/A	45.2	22.5
Net profit margin ratio (%)	0.3	16.0	3.9	1.5
Current ratio	0.7	2.2	1.9	1.4
Inventory turnover	N/A	N/A	1.4	15.5
Debt-to-assets	0.7	0.5	0.6	0.7

* N/A = Not applicable.

This financial information pertains to the following companies:

a. Cable TV company.

b. Grocery store.

c. Accounting firm.

d. retail jewelry store.

Required:

Match each company with its financial information, and explain the basis for your answers.