need help with this problem please.

The following balances are from the accounts of Crabtree Machining Company Direct materials inventory Work-in-process inventory Finished goods inventory January 1 December 31 (Beginning) (Ending) $ 97,400 $ 109,900 109,500 184,400 45,700 45,400 Direct materials purchased during the year amount to $513,600, and the cost of goods sold for the year was $1,890,000 Required: Prepare a cost of goods sold statement. A CRABTREE MACHINING COMPANY Cost of Goods Sold Statement For the Year Ended December 31 Beginning work-in-process inventory Manufacturing costs: Direct materials: Beginning finished goods inventory $ 97,400 109,500 109,500 Cost of Goods Sold Statement For the Year Ended December 31 Beginning work-in-process inventory Manufacturing costs: Direct materials: Beginning finished goods inventory 97,400 Purchases 513,600 Materials available $ 611,000 $ 611,000 611,000 720,500 $ 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 Add: Ending finished goods inventory Cost of goods sold $ 720,500 $ 720,500 $ 720,500