Problem A . . Closing inventory $3,427.30 Purchases $11,230.45 Opening inventory $3,012.80 Transfers from other units $128.65 Cooking liquor $298.40 Gratis to bar $427.80 Food to bar (directs) $312.45 Transfers to other units $155.75 Employees' meals: $2,576.45 sales value; recent average food cost percent: 34.0 . . Problem B . . . . Closing inventory $20,963.71 Purchases $68,543.36 Promotion Expense $81.17 Opening inventory $22,687.40 Transfers from other units $637.38 Cooking liquor $543.18 Gratis to bar $58.73 Food to bar (directs) $296.35 Transfers to other units $784.29 Employees' meals: $1,833.75 2,576.45 sales value; recent average food cost percent: 31.0 Other Staff: Breakfast 1.422 @.55cents o Lunch 1,208 @ .80cents Dinner 1,012 @ 1.05cents