Finding unknown amounts. An auditor for the Internal Revenue Service is trying to reconstruct some partially destroyed records of two taxpayers. For each case in the accompanying list, find the unknown elements designated by the letters A and B for Case 1 and C and D for Case 2.

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Case 1 Case 2 (in thousands) Accounts receivable, 12/31 Cost of goods sold $ 10,250 $ 4,500 A 33,400 Accounts payable, 1/1 5,900 2,850 Accounts payable, 12/31 2,700 2,250 Finished goods inventory, 12/31 B 6,300 Gross margin 26,000 C Work-in-process inventory, 1/1 4,600 2,800 Work-in-process inventory, 12/31 2,300 5,500 Finished goods inventory, 1/1 6,600 5,100 Direct materials used 14,500 20,200 Direct manufacturing labor costs 5,200 7,300 Manufacturing overhead costs 10,400 D Purchases of direct materials 13,500 10,500 Revenues 64,500 57,600 Accounts receivable, 1/1 6,400 3,200