An auditor for Canada Revenue Agency is trying to reconstruct some partially destroyed records of two taxpayers. For each case in the accompanying list, find the unknowns designated by capital letters (figures are in thousands).

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Case 1 Case 2 2,100 20,000 1,700 1,500 5,300 Accounts receivable, December 31, 2015 Cost of goods sold Accounts payable, January 1, 2015 Accounts payable, December 31, 2015 Finished goods inventory, December 31, 2015 Gross margin Work in process, January 1, 2015 Work in process, December 31, 2015 Finished goods inventory, January 1, 2015 Direct materials used Direct manufacturing labour Indirect manufacturing costs Purchases of direct materi Revenues Accounts receivable, January 1, 2015 $ 6,000 3,000 1,800 11,300 800 3,000 4,000 12,000 5,000 4,000 8,000 3,000 7,000 9,000 32,000 2,000 7,000 31,800 1,400