Two cases of data concerning production costs, other expenses and sales are presented below:

		Case 1		Case 2
Beginning work in process Ending work in process Direct materials cost Direct labour Factory overhead Total manufacturing costs Cost of goods manufactured Sales income Beginning finished goods inventory Ending finished goods inventory Cost of goods available for sale Cost of sales Gross profit Expenses Profit		56 000 (b) 217 000 73 000 567 000 (a) 862 000 1 046 200 (c) 70 000 927 000 (d) (e) 117 500 (f)		(h) 103 000 (g) 66 000 335 000 696 000 668 000 (l) 115 500 82 500 (j) (k) 236 000 (i) 76 000

Required

A. Calculate the missing amounts for the letters (a) to (l).

B. Using the data in Case 1, prepare a cost of goods manufactured statement.

C. Using the data in Case 1, prepare an income statement.

D. Using the data in Case 2, and additional data consisting of cash at bank $1 140 000, accounts receivable $400 000, raw materials inventory $19 800 and prepaid expenses $1600, prepare the current assets section of the balance sheet.