Partial income statements of Company A and Company B are provided below: Company A Revenue Expenses: Utilities Expense Salaries Expense Rent Expense Total Expenses Operating Income Company B Revenue Cost of Goods Sold: OA. Company A is a manufacturing company. OB. Company A is a merchandising company. C. Company B is a manufacturing company. D. Company A is a service company. $80,000 $5,000 15,000 3,700 23,700 $56,300 $50,000