Selected data for three companies are given below. All inventory amounts are ending balances and all amounts are in millions. Company A Company B Company C $ 6 $ 12 Administrative Expenses $ 4 Cash Wages Expense Net Sales Revenue 48 Equipment 32 Cash 25 Finished Goods Inventory 10 Accounts Receivable 8. Net Sales Revenue 75 Selling Expenses Merchandise Inventory Cost of Goods Sold 23 Service Revenue 65 8 Selling Expenses 4 Cash 34 12 Equipment 67 Rent Expense 12 Equipment 55 Work-in-Process Inventory Accounts Receivable 19 Accounts Receivable 14 Cost of Goods Sold 25 Cost of Goods Manufactured 23 Administrative Expenses 7 Raw Materials Inventory Identifying differences between service, merchandising, and manufacturing companies Using the above data, determine the company type. Identify each company as a service company, merchandising company, or manufacturing company.