Read the table below for 3 firms: a bubble tea store, a bike store, a consulting firm. a COMPANY A B 0.2 0.3 0.5 4 60 Debt-equity ratio Inventory Turnover Current Ratio Net profit margin Receivables Turnover 1.8 1.28 0.9 6.4% 3.8% 20% 6.0 30.0 (a) Distinguish each company and discuss the reason for your identification. (12 marks) (6) Judge whether the following statement is true and explain your answer: "If the managers focus on the current stock value, they will tend to overemphasize short-term profits at the expense of long-term profits." (6 marks)