Data table

Accounts receivable, January 1, 2020	$150,000
Accounts payable, January 1, 2020	?
Raw materials, January 1, 2020	14,000
Work in process, January 1, 2020	30,000
Finished goods, January 1, 2020	76,000
Accounts receivable, December 31, 2020	90,000
Accounts payable, December 31, 2020	240,000
Raw materials, December 31, 2020	?
Work in process, December 31, 2020	59,000
Finished goods, December 31, 2020	46,000
Raw materials used in production	130,000
Raw materials purchased	120,000
Accounts receivable collections	?
Accounts payable payments	78,000
Sales	?
Total manufacturing costs	?
Cost of goods manufactured	?
Cost of goods sold	60% of Sales
Gross margin	280,000

find the missing information above