Accounts receivable, 12/31 $ 6,000 $ 2,100

Cost of goods sold A 20,000

Accounts payable, 1/1 3,000 1,700

Accounts payable, 12/31 1,800 1,500

Finished goods inventory, 12/31 B 5,300

Gross margin 11,300 C

Work-in-process inventory, 1/1 0 800

Work-in-process inventory, 12/31 0 3,000

Finished goods inventory, 1/1 4,000 4,000

Direct materials used 8,000 12,000

Direct manufacturing labor 3,000 5,000

Manufacturing overhead costs 7,000 D

Purchases of direct materials 9,000 7,000

Revenues 32,000 31,800

Accounts receivable, 1/1 2,000 1,400

Find A,B,C,and D. SHOW WORK for full points