Presented here is selected information from the 2008 fiscal-year \(10-\mathrm{K}\) reports of four companies. The four companies, in alphabetical order, are: Caterpillar, Inc., a manufacturer of heavy machinery; Dollar General, a company that owns stores where many items are sold for a dollar or less, and most goods are sold for less than \(\$ 10\); Oracle Corporation, a company that develops software; and Peet's Coffee & Tea, a company that sells coffee products. 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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A B C D Sales $51,325 $22,430 $10,458 $284.8 Cost of goods sold 38,415 3,984 7,397 133.5 Net earnings 3,557 5,521 108 11.2 Inventory 8,781 0 1,415 26.1 Accounts receivable 18,128 5,127 0 11.9 Total assets 67,782 47,268 8,890 176.4