Paragraphs 1. B 2. A 3. C 4. D 5. E 6. F 7. H 8. G 9. J 10. I 11. L 12. K 13. M 14. N 15. P 16.

O We decided to number the companies paragraphs 1-16 to help us keep them straight Health Products Beer Industry Company D has a high amount of cash and short term receivables (55.6) and no investments and advances which shows that they are the more financially conservative of the two companies. Company 4 also has a smaller production volume which would cause their cost of goods sold to be lower. This fits with Company D who has a COGS of 38.5% compared to 53.9%. Company 3s beer is sold under a wide variety of brand names which would cause its percentage of intangibles to be higher. Company Cs intangibles are 6.1% higher than Company Ds. Computer Industry Company 5 focus on built-to-order PCs, which are going to take more time and money to build meaning their COGS will be higher than Company 6. This holds true if Company 5 is Company E. Company 5 is also an assembler of PC components, not a manufacturer which illustrates that will have less intangibles. This fits with them being Company E who has no intangibles. Book and Music Industry Company 7 has a regular discount policy which would cause them to have a lower net profit margin and