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Indicate whether each of the following companies is

Indicate whether each of the following companies is primarily a service, merchandise, or manufacturing business. If you are unfamiliar with the company, use the Internet to locate the company's home page or use the finance Web site of Yahoo.

1. H&R Block
2. eBay Inc.
3. Wal-Mart Stores, Inc.
4. Ford Motor Company
5. Citigroup
6. Boeing
7. SunTrust
8. Alcoa Inc.
9. Procter & Gamble
10. FedEx
11. Gap Inc.
12. Hilton Hospitality, Inc.
13. CVS
14. Caterpillar
15. The Dow Chemical Company

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Accounting Basics: Indicate whether each of the following companies is

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