i need help with the empty blue boxes.

The following balances are from the accounts of Tappan Parts: Direct materials inventory Work-in-process inventory Finished goods inventory January 1 (Beginning) $ 21,900 32,800 6,000 December 31 (Ending) $ 25,200 28,700 6,500 Direct materials used during the year amount to $46,100 and the cost of goods sold for the year was $53,200. Required: Prepare a cost of goods sold statement. $ 32,800 $ TAPPAN PARTS Cost of Goods Sold Statement For the Year Ended December 31 Beginning work-in-process inventory Manufacturing costs: Direct materials: Beginning inventory $ 21,900 Purchases 49,400 Materials available 71,300 Less: Ending inventory 25,200 Direct materials used Other manufacturing costs Total manufacturing costs Total costs of work-in-process Less Ending work-in-process Cost of goods manufactured Beginning finished goods inventory Finished goods available for sale Less: Ending finished goods inventory Cost of goods sold $ 46,100