Finding unknown balances. (20-25 minutes) An auditor for the Inland Revenue Department 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 capital letters (figures are assumed to be in thousands).  l01

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CASE 1 Debtors, 31 December 1999 EUR 6,000 CASE 2 EUR 2,100 Cost of goods sold A 20,000 Creditors, 1 January 1999 3,000 1,700 Creditors, 31 December 1999 1,800 1,500 Finished goods stocks, 31 December 1999 B 5,300 Gross margin 11,300 C Work in progress, 1 January 1999 0 800 Work in progress, 31 December 1999 0 3,000 Finished goods stocks, 1 January 1999 4,000 4,000 Direct material used 8,000 12,000 Direct manufacturing labour 3,000 5,000 Indirect manufacturing costs 7,000 D Purchases of direct material Revenues Debtors, 1 January 1999 9,000 7,000 32,000 31,800 2,000 1,400