Consider the following selected amounts and account balances of Crater, Inc.:

Manufacturing overhead.............................................................................. $ 22,000

Accounts receivable...................................................................................... $ 75,000

Direct materials used.................................................................................... $ 15,100

Cost of goods sold........................................................................................ $ 100,000

Raw materials inventory................................................................................ $ 9,700

Cost of goods manufactured........................................................................ $ 99,000

Cash............................................................................................................... $ 15,200

Direct labor................................................................................................... $ 42,000

Marketing expense....................................................................................... $ 32,000

Work in process inventory............................................................................. $ 35,000

Finished goods inventory.............................................................................. $ 59,000

Prepaid expenses.......................................................................................... $ 5,500

Requirement

Show how this company reports current assets on the balance sheet. Not all data are used. Is this company a service company, a merchandiser, or a manufacturer? How do you know?