The table below shows the common-sized income statements for six firms and a description of their operations. All of these firms use U.S. GAAP.

(a) Commonwealth Edison: generates and sells electricity to businesses and households in capital-intensive plants.

(b) Delta Air Lines: provides airline transportation services.

(c) Tiffany & Company: designer, manufacturer, and retailer of jewelry and specialty items (including china, timepieces, and silver).

(d) Hewlett-Packard: manufactures and sells computers, printers, and other hardware.

(e) Kroger Stores: operates a chain of grocery store nationwide.

(f) Kelly Services: provides temporary office services to businesses and other firms.

Sales revenue represents the amount billed to customers for temporary help services, and the cost of goods and services include the amount Kelly paid to temporary help employees.

Required: 

Use the clues you can find to match the firms listed common-sized financial statements and explain your reasoning.

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Sales Other revenue Cost of Goods and Services sold Selling and Administrative Expenses Depreciation Interest Income Taxes Net Income (a) (b) (c) (d) (e) (f) 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% - 0.5 0.9 - (73.6) (81.4) (60.6) (63.0) (61.3) (44.5) (19.9) (14.1) (17.9) (24.0) (5.0) (36.8) (2.1) (0.8) (5.1) (3.4) (8.7) (4.1) (1.4) (8.0) (0.9) (7.3) (0.1) (1.4) (1.5) (3.3) (2.9) (6.7) (6.5) 1.6% 2.2% 5.6% 6.7% 11.0% 10.3%