The inventory of Dogen Company was destroyed by fire on March 1. From an examination of the accounting records, the following data for the first 2 months of the year are obtained: Sales Revenue $51,000, Sales Returns and Allowances $1,000, Purchases $31,200, Freight-in $1,200, and Purchase Returns and Allowances $1,400. Determine the merchandise lost by fire, assuming: (a) A beginning inventory of $20,000 and a gross profit rate of 40% on net sales. The merchandise lost by fire $ (b) A beginning inventory of $30,000 and a gross profit rate of 30% on net sales. The merchandise lost by tire $