ontain viruses. Unless you need to edit, it's safer to stay in Protected View Enable Editing Learning Activity 1 An auditor for Canada Revenue Agency is trying to reconstruct some partially destroyed records of two taxpayers. For each case in the accompanying list, find the unknowns designated by capital letters (figures are in thousands). Case 1 Case 2 Accounts receivable, December 31, 2018 $ 6,000 $ 2,100 Cost of goods sold 20,000 Accounts payable, January 1, 2018 3,000 1,700 Accounts payable, December 31, 2018 1.800 1,500 Finished goods inventory, December 31, 2018 5,300 Gross margin 11,300 Gross margin 11,300 Work in process, January 1, 2018 800 Work in process, December 31, 2018 3,000 Finished goods inventory, January 1, 2018 4,000 4,000 Direct materials used 8,000 12,000 Case 1 Case 2 Direct manufacturing labour 3,000 5,000 Indirect manufacturing costs 7,000 Purchases of direct material 9,000 7,000 Revenues 32,000 31,800 Accounts receivable, January 1, 2018 2,000 1,400