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 $ 12,000 $ 10,000 Merchandise inventory 49,750 Raw materials inventory 46,750 Work in process inventory 34,000 Finished goods inventory 54,000 Accounts receivable, net 66,000 75,000 Prepaid expenses 5,000 1,000 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