Marcus Corp. (a U.S. company in Texas) had the following series of transactions in a foreign country during 2021:

Mar. 1 Bought inventory costing 60,000 pesos on credit.

May 1 Sold 60% of the inventory for 54,000 pesos on credit.

Aug. 1 Collected 48,000 pesos from customers

Sept.1 Paid 36,000 pesos to creditors

The appropriate exchange rates during 2021 were as follows:

Date

March 1, 2021 $0.20 = 1 peso

May 1, 2021 $0.22 = 1 peso

August 1, 2021 $0.23 = 1 peso

September 1, 2021 $0.24 = 1 peso

December 31, 2021 $0.25 = 1 peso

What amount will Marcus Corp. report in its 2021 balance sheet for

1. Inventory
2. Cost of goods sold
3. Sales
4. Accounts receivable?
5. Accounts payable?