Selected data for three companies are given below. All inventory amounts are ending balances and all amounts are in millions.

View the data for Comnany A$.$ View the data for Company B$.$ View the data for Company $C.$

Requirement

Using the above data, determine the company type. Identify each company as a service company, merchandising company, or manufacturing company.

Data for Company A

Company $A$ is a

Company $B$ is a

Data for Company B

$\backslash$table$[[$Company A$],[$Cash$,8],[$Net Sales Revenue,$37],[$Finished Goods Inventory,$6],[$Cost of Goods Sold,$22],[$Selling Expenses,$5],[$Equipment$,56],[$Work$-$in$-$Process Inventory,$4],[$Accounts Receivable,$12],[$Cost of Goods Manufactured,$25],[$Administrative Expenses,$4],[$Raw Materials Inventory,$3]]$

$\backslash$table$[[$Company C$],[$Administrative Expenses,$5],[$Cash$,12],[$Net Sales Revenue,$35],[$Selling Expenses,$3],[$Merchandise Inventory,$10],[$Equipment$,45],[$Accounts Receivable,$15],[$Cost of Goods Sold,$20]]$

$\backslash$table$[[$Company B$],[$Wages Expense,$$19$