Compare and contrast the two common size balance sheets below. Which one do you think may belong to a supermarket? To a Jeweler ? ( Leave comments next to the items that identify jeweler or supermarket )

Compare and contrast the two common-size balance sheets below.
Which one do you think may belong to a supermarket? To a jeweler?
(Make comments next to the items that give it away!)
Common-Size Balance Sheets
ASSETS				Firm A	Firm B	Comments
Cash				5.3%	2.7%
Accounts receivable			4.1%	0.0%
Inventory				37.5%	61.7%
Other current assets			5.9%	4.1%
Total current assets			52.8%	68.5%
Net plant and equipment		35.1%	20.6%
Other long-term assets			12.4%	11.0%
Total assets			100.0%	100.0%
LIABILITIES & EQUITY
Accounts payable			19.6%	23.8%
Notes payable			0.1%	0.0%
Other current liabilities		16.0%	3.6%
Total current liabilities		36.5%	27.4%
Long-term debt			11.9%	14.2%
Other liabilities			14.7%	8.0%
Total liabilities			63.1%	49.6%
Common equity			4.9%	4.9%
Retained earnings			32.0%	45.5%
Total stockholders' equity		36.9%	50.4%
Total liabilities & equity		100.0%	100.0%