Find the Unknown Account Balances: Each column below is independent. The data refers to one year for each example. Use the data given to find the unknown account balances

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Example Account Direct materials inventory. January 1 1 2 3 4 5 (a) $ 3,500 $ 16,000 $ 4,000 $ 22,500 Direct materials inventory, December 31 $ 3,600 2,900 14.100 6,200 (i) Work in process inventory, January 1 2,700 6,720 82.400 6,280 (j) Work in process inventory, December 31 3,800 3,100 76,730 6,280 42,600 Finished goods inventory, January 1 1,900 (d) 17,200 1,400 167,240 Finished goods inventory. December 31 300 4,400 28,400 2,300 Unknown Purchases of direct materials 16,100 12,000 64,200 (h) 124,200 Cost of goods manufactured during this year (b) 27,220 313,770 29,000 759,110 Total Manufacturing costs 55,550 23,600 308,100 29,000 763,400 Cost of goods sold 56,050 27,200 302,570 28,100 (k) Gross margin (c) 16,400 641,280 6,700 937,300 Direct labor 26,450 3,800 124,700 11.600 (!) Direct materials used 15,300 (e) 66.100 7,500 117,100 Manufacturing overhead 13,800 7.200 (g) 9,900 215,300 Sales revenue 103,300 (f) 943,850 34,800 1,679,950