Ford has the following datas with corresponding years as follows, year 2012,2013 ,2014 and 2015 market to book ratio are 3.03,2.27,2,44, and 1.95, and Microsoft has the corresponding datas as follows ,2012,2013,2014,and 2015 the corresponding Market to book ratios are 3.38,3.397,4.29 and 5.75 respectively. Which of the company is considered a GROWTH FIRM and which is VALUE FIRM?