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 $ 8,000 $ 6,000 Merchandise inventory 42,875 Raw materials inventory 39,875 Work in process inventory 29,000 Finished goods inventory 49,000 Accounts receivable, net 69,000 66,000 Prepaid expenses 3,000 600 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