please help me? ASAP

The following balances are from the accounts of Tappan Parts: January 1 (Beginning) $ 21,800 December 31 (Ending) $ 24,500 Direct materials inventory Work-in-process inventory Finished goods inventory 32,600 5,800 28,900 7,000 Direct materials used during the year amount to $46,000 and the cost of goods sold for the year was $53,200. Required: Prepare a cost of goods sold statement