Need only types answer please

Sparkling Beverages makes one of its products by way of three separate stages. Details of production for the month ending 31st January were as follows: The nature of the process requires equipment to be cleaned at the end of each month; hence there is no opening or closing stock of product in process. Required: i) The process account for each process: and ii) The abnormal loss/gain account(s) showing Sparkling Beverages true loss/gain