An auditor for the Internal Revenue Service 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 the letters A through D.

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Case 1 Case 2 (in thousands) 6,000 3,000 Accounts receivable, 12/31 Cost of goods sold Accounts payable, 1/1 Accounts payable, 12/31 Finished goods inventory, 12/31 Gross margin Work in process inventory, 1/1 Work in process inventory, 12/31 Finished goods inventory, 1/1 Direct materials used Direct manufacturing labor Manufacturing overhead costs Purchases of direct materials Revenues Accounts receivable, 1/1 2,100 20,000 1,700 1,500 5,300 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