Please show step by step calculation.

The following balances are from the accounts of Tappan Parts: January 1 (Beginning) December 31 (Ending) Direct materials inventory Work-in-process inventory Finished goods inventory S 21,600 25,100 28,600 6,800 32,300 5,800 Direct materials used during the year amount to $46,100 and the cost of goods sold for the year was $52,8 Required: Prepare a cost of goods sold statement