Company Maple sells products to a retailer for $10,000 on credit. Company Maple records the revenue from this event by debiting Accounts Receivable for $10,000 and crediting Sales for $10,000. Because the products cost Company Maple $5,000, they record the cost by debiting Cost of Goods Sold for $5,000 and crediting Merchandise Inventory for $5,000. However, upon receiving the products, the retailer discovers that some are flawed, so they ask to either return the products for a full refund or receive an allowance. Company Maple determines that they will provide an allowance of $600. As a result, Company Maple debits Returns and Allowances for $600 and credits Accounts Receivable for $600. Is Company Maple a manufacturing company, a merchandising company, or a service company?