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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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