End-of-year current assets for two different companies follow. One is a manufacturer, Rayzer Skis Manufacturing, and the other, Sunrise Foods, is a merchandiser. Cash Account Merchandise inventory Raw materials inventory Work in process inventory Finished goods inventory Accounts receivable, net Prepaid expenses Company 1 $ 6,000 40,125 Company 2 $ 4,000 37,125 27,000 47,000 66,000 69,000 3,000 600 1. Identify which set of numbers relates to the manufacturer and which to the merchandiser 2a. & 2b. Prepare the current asset section of the balance sheet at December 31 for each company.