Current assets for two different companies at fiscal year-end 2017 are listed here. One is a manufacturer, Exercise 18-7 Rayzer Skis Mfg. and the other, Sunrise Foods, is a grocery distribution company 1. Identify which set of numbers relates to the manufacturer and which to the merchandiser 2. Prepare the current asset section for each company from this information. Discuss why the current as- CA Balance sheet identific and preparation set section for these two companies is different. Account Company 1 Company 5,000 42,000 Cash Merchandise inventory 45,000 Finished goods inventory . Accounts receivable, net Prepaid expenses 30,000 50,000 75,000 900 62,000 .1,500