Ruby Company is engaged in a small export business. The company maintains limited records. Most of the company's transactions are summarized in a cash journal; noncash transactions, on the other hand, are recorded by making memorandum entries. The following balances are abstracted from the company's records: 1/1/22 12/31/22 Accounts receivable 1,500 1,000 Accounts payable 2,000 1,000 Accounts written off as uncollectible 50 Cash received from customer 21,000 Cash paid to trade creditors 14,000 Furniture and equipment 2,500 Sales Discount 40 Sales return and allowances 100 Salesmen commission 1,500 Notes Receivable from customer 500 1,000 Purchase discount 25 Purchase returns 50 1) Gross Sales for 2022 would be? 2) Gross Purchases for 2022 would be