Compute expectations based on the data and match to the correct amount.

1. The average days sales in ending inventory in the prior year was 65 on an inventory balance of 479,331. It is expected that due to slowing sales, the inventory on hand will be 90 days at the end of this year. Assume prices have not changed significantly. What is your estimate of inventory for the current year?

2. In the prior year (2021) costs for employee work supplies were $50,555. Due to the easing of the pandemic, the estimated costs for 2022 are 24% lower than the prior year.

3. Salaries for the current year $3,445,231. Payroll taxes and benefits are 18% of salaries. What is your estimate for payroll taxes and benefits expense?

4. Cash receipts (excluding receipts from loans) per the bank statements were $85,222. The beginning balance in accounts receivable was 32,868. You confirmed the ending balance in accounts receivable and conclude that it is 24,111. What is your estimate for sales?

5. Due to supply chain difficulties, the gross margin deteriorated from the prior year by 2%. The prior year's sales are 1,325,212 and the prior year cost of sales was 517,343. Current year sales are estimated at 2,400,000. What is your estimate for cost of sales?

6. Last year the company reported 1,210,000 in sales and 403,000 of cost of sales. The gross margin for the current year is expected to be the same as the prior year. Current year sales are 2,612,000. What is your expectation for cost of sales?

a.	929,000
b.	38,000
c.	870,000
d.	74,000
e.	889,000
f.	878,000
g..	40,000
h.	664,000
i.	76,000
j.	620,000