An auditor for the Inland Revenue is trying to reconstruct some partially destroyed records of two taxpayers. For each of the cases in the accompanying list, find the unknowns designated by letters A to D (figures are assumed to be in £000).

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Case 1 Case 2 Debtors, 31 December 2018 Cost of goods sold Creditors, 1 January 2018 Creditors, 31 December 2018 Finished goods stocks, 31 December 2018 Gross margin Work in progress, 1 January 2018 Work in progress, 31 December 2018 Finished goods stocks, 1 January 2018 Direct material used £6 000 £2 100 A 20 000 1 700 1 500 5 300 3 000 1 800 B 11 300 C 800 3 000 4 000 4 000 8 000 12 000 5 000 Direct manufacturing labour Indirect manufacturing costs 3 000 7 000 D Purchases of direct material 9 000 7 000 Revenues 32 000 31 800 Debtors, 1 January 2018 2 000 1 400