End$-$of$-$year current assets for two different companies follow. One is a manufacturer, Rayzer Skis Manufacturing, and the other, Sunrise

Foods, is a merchandiser.

Identify which set of numbers relates to the manufacturer and which to the merchandiser.

$2$a$.$ & $2$b$.$ Prepare the current asset section of the balance sheet at December $31$ for each company.

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Identify which set of numbers relates to the manufacturer and which to the merchandiser.