Can manager create statements.

If you are referring to customer statements, yes it can. Under Reports, at the top right is a block labled accounts receivable. The 2nd link is for Customer Statements.

Thank you Paul I will do that

If a client owes 37 000 and he paid 28 000 can I allocate the 28 000 against the invoice

yes, you can

I suggest you read the Guides. Everything you have asked so far is covered in detail.