Zidek Corp. requires an estimate of the cost of goods lost by fire on March 9. Merchandise on hand on January 1 was $38,000. Purchases since January 1 were $92,000; freight-in is $3,400; purchase returns and allowances is $2,400. Sales are made at 33 1/3% above cost and totaled $120,000 to March 9. Goods costing $10,900 were left undamaged by the fire; remaining goods were destroyed. a.) compute the cost of goods destroyed (round percentage of sales computation to 0 decimal places, e.g. 12 and answer to 0 decimal places, e.g. 25,250) Cost of Goods Sold $_______________________________________ b.) compute the cost of goods destroyed, assuming that the gross profit is 33 1/3% of sales (do not round cost of goods sold percentage) Cost of Goods Destroyed $ ___________________________________