2-42 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 through D. I Case 1 Case 2 (in thousands) $ 6,000 $ 2,100 20,000 1,700 1,500 3,000 1,800 5,300 11,300 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 Direct materials used Direct manufacturing labor Manufacturing overhead costs Purchases of direct materials Revenues Accounts receivable, 1/1 800 3,000 4,000 12,000 5,000 4,000 8,000 3,000 7,000 9,000 32,000 2,000 7,000 31,800 1,400