An auditor for the Inland Revenue is trying to reconstruct some partially destroyed records of two taxpayers. For each of the cases in the accompanying list, find the unknowns designated by letters A to D (figures are assumed to be in £000).

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Case 1 Case 2 Debtors, 31 December 2008 Cost of goods sold Creditors,1 January 2008 Creditors, 31 December 2008 Finished goods stocks, 31 December 2008 Gross margin Work in progress, 1 January 2008 Work in progress, 31 December 2008 Finished goods stocks, 1 January 2008 Direct material used Direct manufacturing labour Indirect manufacturing costs Purchases of direct material Revenues Debtors, 1 January 2008 E6000 £2100 A 20000 3000 1700 1500 В 5300 1800 11300 te 0 800 3000 000 4000 8000 12000 9000 7000 32000 31800 2000 1400