The following is a list of well-known companies:

1. Alcoa Inc.
2. Boeing
3. Caterpillar
4. Citigroup Inc.
5. CVS
6. Delta Air Lines
7. eBay Inc.
8. FedEx
9. Ford Motor Company
10. Gap Inc.
11. H&R Block
12. Hilton Hospitality, Inc.
13. Procter & Gamble
14. SunTrust
15. Wal-Mart Stores, Inc.

a. Indicate whether each of these companies is primarily 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 website of Yahoo (finance.yahoo.com).

b. For which of the preceding companies is the accounting equation relevant?