an auditor for IRS is trying to reconstruct some partially destroyed records of two taxpayers. For each of the cases in the accompanying list, find the unknowns designated A through D Case 1 Case 2 (in thousands) accounts receivable 12/31 $6,000 $2,100 cost of goods sold A 20,000 accounts payable 1/1 3,000 1,700 accounts payable 12/31 1,800 1,500 finished goods inventory 12/31 B 5,300 gross margin 11,300 C work in process inventory 1/1 0 800 work in process inventory 12/31 0 3,000 finished goods inventory 1/1 4,000 4,000 direct materials used 8,000 12,000 direct manufacturing labor 3,000 5,000 manufacturing overhead costs 7,000 D purchases of direct materials 9,000 7,000 revenues 32,000 31,800 accounts receivable 1/1 2,000 1,400