The following is a list of well-known companies ' Alcoa Inc. Boeing Caterpillar Citigroup Inc. CVS Dow Chemical Company eBay Inc. FedEx Ford Motor Company Dap Inc. H & Block Hilton Hospitality, Inc. Procter & gamble Sun Trust Walmart Stores, Inc. Indicate whether each of these companies is primarly a service, merchandise, or manufacturing business. If you are unfamiliar with the company, use the Internet to locate the company's home page or use the finance Web site of Yahoo (http://finance.yahoo.com). For which of the preceding companies is the accounting equation relavent