The following info appears in ABC corporations accounting records on Dec 31 2019

Cost of goods sold= $8000	Sales Revenue = $27,000
Acc payable = $23,000	Notes payable = $54,000
Cash= $45,000	Interest expense = $3,000
Acc receivable = ?	Retained Earnings = $79,000
Common stock = $59,000	Inventories = $37,000
Wage expense = ?	Depreciation expense = $4,000
Plant asset = $100,000	Net income = $7,000

A. What is the amount of accounts receivable at the end of 2019

B. What is the wage expense for the year ended on dec 31 2019