Problem 3.21. $ 2. $3,000NBV = Cost – ADGain/Loss = Proceeds – NBVNBV = 30,000 – (15,000 + 3,000)= 12,000Gain/Loss = 15,000 – 12,000= 3,000 (Gain)3. ($500)AD = undepreciated cost x 2/n= 3,000 x 2/3 = 2,000NBV = Cost – AD= 3,000 – 2,000 = 1,000Gain/Loss = Proceeds – NBV= 500 – 1,000= (500) LossProblem 3.51. $72,428Cost of Goods Sold =Beginning InventoryPlus Inventory PurchaseEqual Goods Available for SaleLess Ending InventoryEqual Cost of Goods ConsumedLess Goods Used InternallyEqual Cost of Goods SoldCost of Goods Sold = BI + Purchase – EI - Goods Used Internally= 12,376 + 76,840 – 15,845 - (85 + 648 + 256) + 46= $72,4282. 1. Food2. A&G3. Food4. Sales &