Presented here is selected information from the 2013 fiscal-year 10-K reports of four companies. The four companies, in alphabetical order, are: Caterpillar, Inc. , a manufacturer of heavy machinery; Oracle Corporation , a company that develops software; Starbucks , a company that sells coffee products; and Tiffany & Company , a company that operates high-end jewelry and department stores. The data for the companies, presented in the order of the amount of their sales in millions of dollars, are:

Required
Based on these financial data and your knowledge and assumptions about the nature of the businesses that the companies operate, determine which data relate to which companies. Write a memorandum explaining your decisions. Include a discussion of which ratios you used in your analysis, and show the computations of these ratios in your memorandum.

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Sales Cost of goods sold Net earings Inventory Accounts receivable Total assets $3,794.2 $14,892.2 $37,180 $55,656 40,727 5,722 12,625 6,049 17,234 84,896 1,631.0 416.2 173.0 2,234.3 6,382.3 8.8 1,111.2 561.4 4,630.9 11,516.7 7,113 10,925 240 81,812