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Westfield Capital Management Co.s equity investment strategy is to invest in companies with low price-to-book ratios, while considering differences in solvency and asset utilization. Westfield

Westfield Capital Management Co.s equity investment strategy is to invest in companies with low price-to-book ratios, while considering differences in solvency and asset utilization. Westfield is considering investing in the shares of either Jerrys Departmental Stores ( JDS) or Miller Stores (MLS). Selected financial data for both companies follow:

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