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 39 Direct materials used during the year amount to $46,000 and the cost of goods sold for the year as $53,20 Required: Prepare a cost of goods sold statement. TAPPAN PARTS es Cost of Goods Sold Statement For the Year Ended December 31 32,600 Beginning work-in-process inventory Manufacturing costs: Direct materials: Beginning inventory $ 21,800 Drohnnnn SOSLOV0OUS Od slaternent For the Year Ended December 31 $ 32,600 $ Beginning work-in-process inventory Manufacturing costs: Direct materials: Beginning inventory Purchases Materials available Less: Ending inventory Direct materials used 21,800 24,500 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