please help solve

The following balances are from the accounts of Tappan Parts: Direct materials inventory Work-in-process inventory Finished goods inventory January 1 (Beginning) $ 21,700 32,700 5,900 December 31 (Ending) $ 25,500 29,500 7,300 Direct materials used during the year amount to $46,200 and the cost of goods sold for the year was $53,400 Required: Prepare a cost of goods sold statement. 32,700 TAPPAN PARTS Cost of Goods Sold Statement For the Year Ended December 31 Beginning work-in-process inventory Manufacturing costs: Direct materials: Materials available 21,700 Purchases Materials available 71,400 Less Ending inventory 25,500 Direct materials used Other manufacturing costs 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 $ 46,200 0 46,200 5.900 7.300 53,400