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).

Required
Complete the table by finding the unknowns

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Case 2 Case 1 $ 6,000 $ 2,100 Accounts receivable, December 31, 2018 Cost of goods sold A 20,000 Accounts payable, January 1, 2018 3,000 1,700 1,800 Accounts payable, December 31, 2018 1,500 Finished goods inventory, December 31, 2018 B 5,300 Gross margin 11,300 Work in process, January 1, 2018 800 Work in process, December 31, 2018 3,000 Finished goods inventory, January 1, 2018 4,000 4,000 Direct materials used 12,000 8,000 3,000 Direct manufacturing labour 5,000 Indirect manufacturing costs 7,000 9,000 Purchases of direct material 7,000 Revenues 31,800 32,000 Accounts receivable, January 1, 2018 2,000 1,400