End-of-year current assets for two dlfferent companles follow. One is a manufacturer, Rayzer SkIs Manufacturing, and the other, Sunrise 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