The selected financial data shown below pertain to four unidentified companies.

This financial information pertains to the following companies:

a. Full-line department store

b. Wholesale fish company Required:
Match each company with its financial information.

c. Automobile dealer (both new and used cars)

d. Restaurant

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Balance Sheet Data 1 2 Companies 3 + (component percentage) Cash 11.6 6.6 5.4 7.1 Accounts receivable 4.6 18.9 8.8 35.6 Inventory 7.0 45.8 65.7 26.0 Property and equipment 56.0 20.3 10.1 21.9 Income Statement Data (component percentage) Gross profit 56.7 36.4 14.1 15.8 Profit before taxes 2.7 1.4 1.1 0.9 Selected Ratios Current ratio 0.7 2.1 1.2 1.3 Inventory turnover 30.0 3.5 5.6 16.7 Debt-to-equity 3.3 1.8 3.8 3.1