Current assets for two different companies at fiscal year-end 2017 are listed here. One is a manufacturer, Rayzer Skis Mfg., and the other, Sunrise Foods, is a grocery distribution company.

Account	Company 1				Company 2
Cash		$	11,000			$	9,000
Raw materials inventory							35,750
Merchandise inventory			38,750
Work in process inventory							26,000
Finished goods inventory							46,000
Accounts receivable, net			69,000				77,000
Prepaid expenses			3,000				600

Required: (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.

Which of these company is manufacturer
Which of these company is a merchandiser

Company 1
Sunrise Foods
Balance SheetCurrent Asset Section
December 31, 2017
Total current assets

Company 2
Rayzer Skis Mfg.
Balance SheetCurrent Asset Section
December 31, 2017
Total current assets