Using the above data, determine the company type. Identify each company as a ­service company, merchandising company, or manufacturing company.
Selected data for three companies are given below. (All amounts inmillions.)

CompanyA CompanyB Company 8 ages Expense S9 Administratve Expenses Cash Sales Revenue Finished Goods Inventory Cost of Goods Sold Selling Expenses Equipment WorkIn-Frocess inventory Accounts Receivable Cost of Goods Manufactured Administrative Expenses Raw Materials Inventory 27 Cash 12 35 37 Equipment 22 SeMce Revenue 56 Rent Expense 8 Sales Revenue 40 Selling Expenses 15 Merchandise Inventory 12 Equipment Accounts Recelvable Cash 10 45 Accounts Receivable 12 Cost of Goods Solds 20 25