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 6 000 3 000 Case 2 £2 100 20 000 1 700 1 500 5 300 Debtors, 31 December 2015 Cost of goods sold Creditors, 1 January 2015 Creditors, 31 December 2015 Finished goods stocks, 31 December 2015 Gross margin Work in progress, 1 January 2015 Work in progress, 31 December 2015 Finished goods stocks, 1 January 2015 Direct material used Direct manufacturing labour Indirect manufacturing costs Purchases of direct material Revenues Debtors, 1 January 2015 1 800 11 300 2 0 3 000 4 000 12 000 5 000 4 000 8 000 3 000 7 000 9 000 32 000 2 000 7 000 31 800 1 400