Common-sized balance sheets (all items scaled by total assets), common-sized income stat scaled by net sales), and selected financial ratios for the nine companies are provided. Since un from target values may occur in any given year, the values for the items were averaged over th year average common-sized balance sheet, common-sized income statement, and financial rati Exhibits 2, 3, and 4, respectively. The 9 companies are drawn from the following 9 different industries: . Liquor producer and distributor . Discount airline . Commercial bank (items fitted into the same categories as the non-financial firms) . Computer software company * Large integrated oil and gas company . Mobile phone service operator . R&D-based pharmaceutical manufacturer . Retail grocery company . R&D-based semiconductor manufacturer