Tho following balances are from tho accounts of Tappan Parts January 1 Beginning) S 21,600 December 31 (Ending) Direct materials inventory Work-in-process inventory Finished goods inventory $ 21,600 25,100 32,300 28,600 6,800 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