kindly send me answer in proper cost of goods sold formet and make sure the answer is complete in the picture

Question 2 The December31, 2019 trial balance of the Mashion Company showed: Sales.... $4,000,500 Sales returns and allowances $25,200 Transportation in 32,000 Purchase (net).... 2,400,000 Direct Labor 3,204,000 Sales Salaries. 200,000 Factory Overhead 1,885,600 Advertising Expense 65,000 Delivery expense ... 65,000 Inventories: DEC 31, 2019 DEC 31, 2018 Finished Goods $467,000 $620,000 Work in Progress 136,000 129,000 Materials 196,000 176,000 Required: Cost of goods sold statement