I can't figure this out. Please, help me.

Process In note 2, Callaway discusses its allowance for obsolete or unmarketable inventory -a contra account against the inventory balance. Callaway does not directly disclose the balance or activity in this account in its public reports. For purposes of illustration, assume that Callaway experienced the following information in its allowance for obsolete and unmarketable inventory (in thousands) c. S10,800 13,348 11,628 Balance, December 31, 2012 Provision Write-offs, disposals and other Balance, December 31, 2013 S12,520 i. Where does this account appear on Callaway's financial statements? 11. What is the gross amount of inventory at the end of 2013? 2012? ii. What portion of the reserve for obsolete inventory do you think is attributable to each of the three types of inventory held by Callaway? d. Recreate the journal entries Callaway prepared to record the activity in the reserve for obsolete inventory account during 2013 Set up five separate T-accounts: one for each of the three inventory accounts, one for "Cost of sales" and one for "Accounts payable." Use the T-accounts to analyze inventory activity during 2013. Make the following simplifying assumptions. e