Considering what you have learned in this module, discuss the steps an accountant would go through to develop the cost of goods manufactured (COGM) statement. Develop a mock COGM statement, and for each line of the statement, include one or more sentences describing where the information would come from. Also, discuss whether it would be added to or subtracted from the prior number or whether it is a subtotal. Discuss the importance of this statement for a manufacturing firm. Finally, discuss how this statement links to the income statement. Specifically, which specific line of the cost of goods sold statement flows to which specific line of the income statement?