13.. A portion of a company's income statement is shown below: Sales $350,000 Cost of Goods Sold: Beginning Inventory $ 15,000 Purchases 250,000 Cost of Goods Available for Sale 265,000 Less: Ending Inventory 13,000 Cost of Goods Sold 252,000 Gross Profit $ 98,000 What type of company is illustrated? A. Merchandising Corporation B. Manufacturing Corporation C. Service Corporation D. Not-forprot Corporation