Required: (1) Identify which set of numbers relates to the manufacturer and which to the merchandiser. (2) Prepare the current asset section for each company from this information.

Current assets for two different companies at fiscal year-end 2017 are listed here. One is a manufacturer, Rayzer Skis Mfg., and the other, Sunrise Foods, is a grocery distribution company.

Account	Company 1				Company 2
Cash		$	7,000			$	5,000
Raw materials inventory							39,875
Merchandise inventory			42,875
Work in process inventory							29,000
Finished goods inventory							49,000
Accounts receivable, net			61,000				67,000
Prepaid expenses			3,500				700