The table below shows the ratios for three companies: airline, discount clothing store, accounting firm.

	Company	Company	Company
	1	2	3
Debt-equity	0.2	1.2	0.7
Inventory Turnover	12.0	0.3	--
Current Ratio	2.5	1.5	1.3
Sales/Total Assets	4.0	1.7	7.0
Sales/Receivables	40.0	12.3	7.2

Interpret the ratios in the table to identify the three (3) firms

Company (Number) is the _________________ Reason: _____________________