Consider the following selected amounts and account balances of Esquires: (Click the icon to view the data.) Show how this company reports current assets on the balance sheet. Not all the data are used. Is Esquires a service company, a merchandiser, or a manufacturer? How do you know? Show how Esquires reports current assets on the balance sheet. Esquires X Balance Sheet (Partial) Data table Current assets: Cost of goods sold . $ 111,000 Prepaid expenses $ 8,300 Direct labour. 51,000 Marketing expense. 38,000 Direct materials used 25,000 Work in process inventory . . . . 42,000 Inventories: Accounts receivable 84,000 Manufacturing overhead 27,000 Cash 21,000 Finished goods inventory . . . . . . 70,000 Cost of goods manufactured 97,000 Raw materials inventory . . . . . . 17,000 Print Done Total current assets Is Esquires a service company, a merchandiser, or a manufacturer? How do you know? Esquires is a as shown by the on the balance sheet