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. account company 1 company 2 cash $ 12,000 $ 10,000 merchandise inventory 45,625 — raw materials inventory — 42,625 work in process inventory — 31,000 finished goods inventory — 51,000 accounts receivable, net 70,000 70,000 prepaid expenses 3,500 700 1. identify which set of numbers relates to the manufacturer and which to the merchandiser. 2a.