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

Manufacturing overhead.............................................................................. $ 24,000

Accounts receivable..................................................................................... $ 84,000

Direct materials used................................................................................... $ 22,100

Cost of goods sold....................................................................................... $ 103,000

Raw materials inventory............................................................................... $ 10,200

Cost of goods manufactured....................................................................... $ 96,000 

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

Direct labor.................................................................................................. $ 49,000

Marketing expense...................................................................................... $ 30,000

Work in process inventory............................................................................ $ 37,000

Finished goods inventory............................................................................. $ 66,000

Prepaid expenses......................................................................................... $ 5,800

Requirement

Show how Domer 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?