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.

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