The common-size balance sheets from five companies follow: Alcoa, a major producer of aluminum products; Delta Air Lines, a major airline; Duke Energy, a leading energy company focused on electric power and gas distribution; JCPenney, a national retailer; and Pfizer, Inc., a global research-driven pharmaceutical company.

Required:
Based on your general business knowledge, the economic activities of these five firms, and information derived from the following balance sheet analysis, match the company with its respective balance sheet. Explain your reasoning for the choices that you make.

Common-Size Balance Sheet Comparisons Assets Current assets: Cash and marketable securities Current receivables Inventories Other current assets 0.71 5.25 13.91 2.02 5.10 4.88 9.53 6.47 0.00 4.03 3.149.42 4.4928.82 0.00 2.88 6.87 21.77 26.16 42.55 17.04 0.99 2.00 4.20 6.55 Total current assets Noncurrent assets Property, plant, and equipment, net Goodwill and intangibles, net Other assets, net 62.49 40.56 13.49 4.79 52.91 17.15 22.8812.71 00.00 100.00 100.00 100.00 100.00 8.2251.0 43.36 0.00 27.58 6.44 12.01 Total assets Liabilities and Stockholders' Equity Current liabilities 9.41 14.2717.56 25.55 32.98 30.95 24.76 17.21 49.54 12.73 26.82 22.29 26.42 11.05 33.86 Long-term debt Other long-term liabilities Stockholders' Equity: Preferred stock 0.00 0.16 0.02 0.00 0.00 Common stock and additional paid-in captal 3134 31.2448.65 50.920.47 Retained earnings Treasury stock Other comprehensive income 2.12 24.18 42.99 (31.85 14.35 0.00 (7.73) (47.33)0.00 0.70) 0.67) (14.87) (5.69 5.20 (13.69) 32.7932.82 38.63 13.86 20.42 Total parent company common equity 5.71 32.83 38.69 38.81 0.04 0.00 13.86 20.42 Noncontrolling interests 0.17 0.00 Total equity Total liabilities and stockholders' equity 100.00 100.00 100.00 100.00 100.00