Finding unknown amounts 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 throughD.

Case 2 Case 1 (in thousands) 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 S 6,000 $ 2,100 A 20,000 3,000 1,700 1,500 1,800 5,300 11,300 800 3,000 4,000 4,000 12,000 5,000 Direct materials used 8,000 3,000 7,000 9,000 32,000 2,000 Direct manufacturing labor Manufacturing overhead costs Purchases of direct materials 7,000 31,800 Revenues Accounts receivable, 1/1 1,400