please help me to answer this because our teacher didn't explain how to answer this

Exercise 3.5 . Financial Statements and Closing Entries R and K Widget Company December 31, 20xx Adjusted Trial Balance Debit Credit Cash 11,700 Accounts rocoivbio 400 Materials inventory 2 800 Work in process inventory 1. 800 Finished goods inventory 1 200 Plant and equipment 3.000 Accumulated depreciation, plant and equipment 500 Accounts payable 0.GOD Common Stock G.000 Retained Comings 11,000 40 060 Direct factory labor 13 800 Material purchases 11,900 Depreciation. plant and equipment 2 000 Freight-in materials 1.100 Insurance and taxes. plant and equipment 200 indirect factory labor Front, administrative building 6.500 Solarion, general and administrativo 2 300 Office supplies, qunor and administrative 1.060 60.100 00.100 Additional information: Materials inventory (ending) Work in Process (ending) $ 3.200 Finished goods (ending) $ 2.100 Required: From the above adjusted trial balance, prepare: 1. A cost of goods manufactured statement 2. An income statement 3. A balance sheet Also, make the journal entries necessary to close the accounts