Whitman Products and Rockland Industries Report the Following Information at December

Whitman Products and Rockland Industries report the following information at December 31:
$\begin{array}{lrr}&\text { WHIIMAN }&\text { ROCKLAND }\\ \text { Accounts receivable } & \$ 41,000 & \$ 68,000 \\\text { Cash } & 6,000 & 7,000 \\\text { Finished goods inventory } & & 25,000 \\\text { Goods in process inventory } & & 40,000 \\\text { Merchandise inventory } & 48,000 \\ \text { Prepaid expenses } & 1,000 & 2,000 \\\text { Raw materials inventory } & & 21,000\end{array}$

Required:
(a) Which company is a manufacturer? Explain.
(b) Prepare the current asset section of the balance sheet for the manufacturer.