2 is a Computer software development industry due to high R&D cost and inventory turnover is NA.Since in a Sofware development industry R&D is high this satisfies it.
12 is a fast food industry as Inventory turnover is high as well as ROE and ROA which suggests that Assets is low.Since Fast foods have typically have high turnover to prevent spoilage No 12 satisfies it.
Since only 2,7,8,9, have R&D cost they must be between Pharmaceutical ,railroad,Electrical Utlility and Software development respectively.
Since in Wireless Communications Industry typically bills are paid on a monthly basis which means it must have receivable collection of around 30 days. No 5 satisfies it. It also doesn't have R&D cost and Inventory Turnover.
No 10 is a grocery as the average inventory turnover for grocery is around 25.Also it R&D cost is N/A
No 8 is a Pharma industry as it has high gross margin and R&D. It also has high ROS and ROA respectively .Pharma Industry has high R&D as profits earned on Sales is high.
Internet Retailing has to be between 1 and 6 as their receivable collection is generally low.Since 1 has better inventory turnover than 6 ,1 has to be Internet Retailing.
7 has to be a Electrical Utility as it normally has less R&D involved than Software Development and Pharmaceutical respectively.This leaves us with railroad for 9 as it has huge assets so it will have less Asset turnover when compare to electrical utility.
No 11 is Commercial banking as the Receivable collection is high which implies may be there is a scope for delayed loan payment.
No 6 is Advertising Agency as it has less Assets and ROA is high when compared to 3 and 4.
No 3 is Wholesale food distribution as Wholesale distribution involves perishable items it inventory turnover must be less.So it has to 3. No 4 Has to be Airline Industry as the receivable