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.

Account	Company 1	Company 2
Cash	$ 9,000	$ 7,000
Merchandise inventory	45,625
Raw materials inventory		42,625
Work in process inventory		31,000
Finished goods inventory		51,000
Accounts receivable, net	70,000	81,000
Prepaid expenses	4,500	900

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.