Partial income statements of Company A and Company B are provided below: Expenses: Utilities Expense Salaries Expense Rent Expense Total Expenses Operating Income Company B Revenue $50,000 Cost of Goods Sold: Beginning Merchandise Inventory Purchases and Freight In Cost of Goods Available for Sale Ending Merchandise Inventory Cost of Goods Sold Gross Profit Which of the following statements is true? A. Company A is a manufacturing company. B. Company A is a service company. C. Company B is a manufacturing company D. Company A is a merchandising company