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On April 15, 2021, fire damaged the office and warehouse of Indigo Corporation. The only accounting record saved was the general ledger, from which the balance sheet data below was prepared. INDIGO CORPORATION MARCH 31, 2021 Cash $ 19,630 Accounts receivable 36,260 Inventory, December 31, 2020 69,820 Land 35,170 Buildings 119,820 Accumulated depreciation $ 43,280 3.775 Equipment Accounts payable 24,684 Other accrued expenses 11,305 Common stock 106,100 Retained earnings 50,460 Sales revenue 124,430 Purchases 50,460 Miscellaneous expense 25,324 $360,259 $360,259 The following data and information have been gathered. 1. 2. The fiscal year of the corporation ends on December 31. An examination of the April bank statement and canceled checks revealed that checks written during the period April 1-15 totaled $ 12,320: $ 5,561 paid to accounts payable as of March 31, $3,715 for April merchandise shipments, and $3,882 paid for other expenses. Deposits during the same period amounted to $ 12,165, which consisted of receipts on account from customers with the exception of a $ 1,002 refund from a vendor for merchandise returned in April. Correspondence with suppliers revealed unrecorded obligations at April 15 of $ 16,670 for April merchandise shipments, including $ 2,483 for shipments in transit (f.0.b. destination) on that date. 3. 4. Customers acknowledged indebtedness of $ 48,170 at April 15, 2021. It was also estimated that customers owed another $ 8,070 that will never be acknowledged or recovered. Of the acknowledged indebtedness, $ 552 will probably be uncollectible. 5. The companies insuring the inventory agreed that the corporation's fire-loss claim should be based on the assumption that the overall gross profit rate for the past 2 years was in effect during the current year. The corporation's audited financial statements disclosed this information: Year Ended December 31 2020 2019 Net sales $ 550,590 $394,230 Net purchases 273.750 256,130 Beginning inventory 48,000 69,480 Ending inventory 69.820 48,000 6. Inventory with a cost of $ 6,550 was salvaged and sold for $3,460. The balance of the inventory was a total loss. Compute the amount of inventory fire loss. (Round ratios for computational purposes to 2 decimal places, eg 78.52% and final answer to O decimal places, e.g. 28,987.) Inventory fire loss $ 124460 During 2020, Culver Furniture Company purchases a carload of wicker chairs. The manufacturer sells the chairs to Culver for a lump sum of $107,730 because it is discontinuing manufacturing operations and wishes to dispose of its entire stock. Three types of chairs are included in the carload. The three types and the estimated selling price for each are listed below. Type Estimated Selling Price Each No. of Chairs Lounge chairs 720 $90 Armchairs 540 80 Straight chairs 1,260 50 During 2020, Culver sells 360 lounge chairs, 180 armchairs, and 216 straight chairs. What is the amount of gross profit realized during 2020? What is the amount of inventory of unsold straight chairs on December 31, 2020? (Do not round relative sales price. Round cost per chair to 2 decimal places, eg. 78.25 and final answer to O decimal places, e.g. 5,845.) Gross profit realized during 2020 A 21288 Amount of inventory of unsold straight chairs $ 32886 Splish Company is a multiproduct firm. Presented below is information concerning one of its products, the Hawkeye Date Transaction Quantity Price/Cost 1/1 Beginning inventory 3,400 $19 2/4 Purchase 4,400 28 2/20 Sale 4,900 47 4/2 Purchase 5,400 36 11/4 Sale 4,600 51 (b) Compute cost of goods sold, assuming Splish uses: (Round average cost per unit to 4 decimal places, e.g. 2.7631 and final answers to O decimal places, e.g. 6,548.) Cost of goods sold (a) Periodic system, FIFO cost flow $ 133200 (b) Perpetual system, FIFO cost flow $ 321000 (c) Periodic system, LIFO cost flow $ $ (d) Perpetual system, LIFO cost flow $ (e) Periodic system, weighted average cost flow $ (f) Perpetual system, moving average cost flow $