Using the Following Information Find the Unknown Amounts

Using the following information find the unknown amounts.Assume each set of information is an independent case.
$\begin{array}{llr}\text {a. Merchandise Inventory } & \text { Purchases } & \$ 210,000 \\& \text { Cost of goods sold } & 223,000 \\& \text { Beginuing balance } & 41,000 \\& \text { Ending balance } & ?\\\\\text {b. Direct Materials } & \text { Beginuing balance } & \$ 7,000 \\& \text { Ending balance } & 14,000 \\& \text { Purchases } & 48,000 \\& \text { Direct materials used } & ?\\\\\text { c.Work-in-process Inventory } & \text { Ending balance } & \$ 22,000 \\& \text { Cost of goods manufactured } & 21,000 \\& \text { Beginning balance } & 8,000 \\& \text { Current manufacturing costs } & ?\\\\\text {d. Finished Goods Inventory } & \text { Cost of goods manufactured } & \$ 62,000 \\& \text { Ending balance } & 20,000 \\& \text { Cost of goods sold } & 61,000 \\& \text { Eeginuing balance } & ?\end{array}$