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).

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Case 1 6,000 3,000 Case 2 Accounts receivable, December 31, 2013 Cost of goods sold Accounts payable, January 1, 2013 Accounts payable, December 31, 2013 S 2,100 20,000 1,700 1,500 5,300 1,800 Finished goods inventory, December 31, 2013 Gross margin 11,300 Work in process, January 1, 2013 Work in process, December 31, 2013 800 3,000 4,000 12,000 5,000 0 Finished goods inventory, January 1, 2013 Direct materials used Direct manufacturing labour 4,000 8,000 3,000 7,000 9,000 32,000 2,000 Indirect manufacturing costs Purchases of direct material Revenues Accounts receivable, January 1, 2013 7,000 31,800 1,400