The following are simplified, vertical, common-size balance sheets for three firms-a retailer, a service firm, and a manufacturer.

Match the statements to the type of firm and explain your choice

The following are simplied, vertical, commonsize balance sheets for three rmsa retailer, a service firm, and a manufacturer. Assets Film A Film B Finn C Cash E . 13% B . 13% B . T396 Receivables 23 . 2 4 . 4 12 . 1 Inventory 31.1 1.5 24.5 Total Current Assets 69 . 4 14 45 . 3 Plant, Property, and Equipment {net} 39 . 3 B3 . 4 51 . E Investments 9 . 3 2 . 6 2 . 9 Total Assets 199 . E1096 19E) . 90% 139 . 98% Liabilities and Stockholders' Equity' Total Current Liabilities 29 . 33% 11 . 53% 21 . 68% LongTerm Debt 1E.1 24.8 37.8 Total Stockholders' Equity 52 . ii 63 . ? alt) . 6 Total Liabilities and Stockholders' Equity 199 . 33% 199 . 33% 139 . 36% Required: Match the statements to the type of linn and explain your choice