please answers those, i can not do it . looking this pictures and answers. thank you

The following balances are from the accounts of Tappan Parts: January 1 December 31 (Beginning) (Ending) Direct materials inventory $ 21,500 $ 25,400 Work-in-process inventory 32,100 28,700 Finished goods inventory 5,100 6,800 [ Direct materials used during the year amount to $45,800 and the cost of goods sold for the year was $53,200. Required: Prepare a cost of goods sold statement. 'eginning work-in-process inventory $ 32,100 Manufacturing costs: _ Materials available $ 71,200 Less: Ending inventory 25,400 _ Direct materials used Other manufacturing costs Total manufacturing costs Total costs of work-in-process Less: Ending work-in-process Cost of goods manufactured 'eginning finished goods inventory Finished goods available for sale ess: Ending finished goods inventory Cost of goods sold