Based on the common financials and ratios given below, determine which company is in the following industries and explain why:

• Package Delivery
• Online Auction
• Fast Food Restaurant Chain
• Utility Company
• Department Store

Company A Company B Company C Company D Company E Common Size Balance Sheet: Cash and marketable securities 2% 29% 11% 22% 15% Accounts receivable 3% 1% 2% 31% 15% Inventories 3% 1% 26% 0% 1% Other current assets 2% 2% 2% 3% 3% Plant & equipment (net) 65% 48% 37% 7% 55% Other assets 26% 19% 23% 37% 11% Total assets 100% 100% 100% 100% 100% Noles payable 3% 0% 2% 0% 1% Accounts payable 3% 3% 11% 1% 6% Accrued items 1% 5% 4% 6% 11% Other current liabilities 3% 2% 9% 23% 0% Long-term debt 28% 0% 31% 10% 8% Other liabilities 40% 14% 14% 3% 23% Preferred stock 0% 0% 0% 0% 0% Common stock 23% 77% 29% 57% 52% Total liabilities and net worth 100% 100% 100% 100% 100% Select Ratios: Current assets/Current liabilities 0.97 3.34 1.52 1.84 1.96 (Cash, MS, and AR)/Current liabilities 0.47 3.04 0.47 1.74 1.73 Inventory turnover 3.55 154.28 3.01 N/A 72.25 Receivables collection period (days) 37.56 3.14 5.72 294.51 41.57 Total debt/Total assets 0.28 0.00 0.31 0.10 0.08 Long/term debu/Capitalization 0.55 0.00 0.52 0.15 0.14 Revenue/Total assets 0.26 1.60 1.29 0.39 1.32 Net profit/Revenue 0.06 0.10 0.05 0.18 0.04 Net profit/Total assets 0.02 0.16 0.07 0.07 0.05 Total assets/Net worth 4.37 1.31 3.46 1.75 1.93 Net profit/Net worth 0.07 0.21 0.24 0.12 0.09 EBIT/Interest expense 2.67 308.09 -7.08 -33.71 -40.00 EBITDA/Revenue 0.26 0.20 0.10 0.21 0.07