A → Commercial Bank (fitted into the most nearly comparable balance sheet and ratio purchases for clients)
The commercial bank has a zero level inventory, like B, F, and H. The second indicator is the high level of accounts receivable at the highest level of the eleven industries with a total of 85.
B→ Advertising Agency (revenue primarily derived from commissions equal to 15% of media purchases for clients)
The advertising agency also has an inventory of zero, which is the first indicator to the type of business. The second indicator is the high level of accounts receivable at the second highest level of 55.
C→ Electric & Gas Utility (with 81% of its revenue from electricity sales)
The electric and gas utility industry has a low level of inventory (at a total of 1) but has the highest level of plant and equipment at 77 (necessary to provide the service).
D→ Department Store Chain (with its “own brand” charge card)
The department store would have a high (long-term) debt, as shown with a total of 38 on its balance sheet-- the second highest. In order to pay for its inventory the department store would have to borrow heavily.
E→ Retail Drug Chain
The retail drug store makes money off of selling prescriptions and non-perishable items. Thus they would carry a high inventory level. In comparison to the 11 other industries, the retail drug store would the highest of the inventory levels.
The airline industry would have a very high debt level due to the amount of investments made in airline business. In comparison to other industries it has a debt of 40.
G→ Retail Grocery Chain
The retail grocery store has a fairly high level of inventory at the third highest with a total of 22. However, their inventory contains many items that are perishable.
H→ Health Maintenance Organization
The HMO has a zero inventory level, which leads me...