please show me the steps

Saved Help Save & Exit Submit k #16 The following balances are from the accounts of Tappan Parts: Direct materials inventory Work-in-process inventory Finished goods inventory January 1 December 31 (Beginning) (Ending) $ 21,900 $ 25,000 32,300 28,600 5,100 7,400 Direct materials used during the year amount to $45,900 and the cost of goods sold for the year was $53,300, Required: Prepare a cost of goods sold statement. $ 32,300 TAPPAN PARTS Cost of Goods Sold Statement For the Year Ended December 31 Beginning work-in-process inventory Manufacturing costs Direct materials: Beginning inventory $ 21.900 Purchases 49,000 Materials available $ 70.900 Less: Ending inventory 25,000 Direct materials used Other manufacturing costs Total manufacturing costs Total costs of work-in-process $ 45,900 el meducation.com M M 110 Help 5 32.300 TAPPANPARTS Cost of Goods SoldStatem For the Year Ended Dec 3 Begiving worry Manufacturing Oleme Beginning inventory $ 21.000 Purchases 49000 Movie 5 70.500 Las Ending my 25.000 Direct 5 Othmaning Tolong Town 45.900 Cow of goods and Dista Proy Next > ( - 6 7 8 9 0 > Y U o H J K L R S