Following are the common size balance sheets from four companies Pfizer
Following are the common-size balance sheets from four companies: Pfizer, Inc., a global research-driven pharmaceutical company; JCPenney, a national retailer; TimeWarner, a global media and entertainment company; and Duke Energy, a leading energy company focused on electric power and gas distribution.

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Required:
Based on your general business knowledge, the environments in which the above firms operate, and information derived from the balance sheet analysis, match the company with its respective balance sheet. Explain the reasoning for the choices that you make.

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