ABCorp shows the following sales related figures for its fiscal/calendar year 2020:

Gross Revenues $1800

Credit Sales (Payable in 2021) 400

Costs of Items Sold (All units cost the same amount) 900

Returns (all returns cleaned at a cost of $100, and

restocked for sale in 2021) 200

Defective Units Returned & Destroyed; New Items Sent

to Customers at no Charge (at Cost) 100

Inventory January 1, 2020 1600

Inventory Acquired During 2020 600

Inventory Acquired on Account, Payable in 2021 200

Spoliage During 2020 400

Assuming no other information is available or relevant, what is the DOLLAR VALUE of ABCorpsl:

3. Inventory on December 31, 2020?

4. Gross Margin for FY 2020?

5. Net Cash Flow from Operations for FY 2020?