End-of-year current assets for two different companies follow. One is a manufacturer, Rayzer Skis Manufacturing, and the other, S Foods, is a merchandiser. 1. Identify which set of numbers relates to the manufacturer and which to the merchandiser. 2a. \& 2b. Prepare the current asset section of the balance sheet at December 31 for each company. Complete this question by entering your answers in the tabs below. Identify which set of numbers relates to the manufacturer and which to the merchandiser. Prepare the current asset section of the balance sheet at December 31 for Company 1 . Prepare the current asset section of the balance