3 Required information The following information applies to the questions displayed below! Part 20 2.85 Sala Company manufactures soccer balls in two sequential processes Cutting and Sutching. All direct materials enter luction at the beginning of the cutting process. The following information is available regarding its May Inventorles. Deginning tinding Intory Inventory Raw material inventory 550.000 567,150 Work in proinventory-Cutting 143,500 1:0,500 Work in proinventory-titching 63.300 91.500 had goods inventory 40,100 26,250 The following additional information describes the company's production activities for May enes Distato Haw materials purchased on credit Direct material woodcutting Direct material weed-stitching $75,000 24,25 Dit bon Direct Tahoe Cutting Die Inbor-titching 5:20,00 12.00 Factory overhead Retual Indirect natoriale od Titirect laborused Other overhead coats $ 39,600 57.000 57.000 actory overheden Cutting titching Dla 1501 o diet materiale 1208 of bot woed UG,000 2. Prepare May 31 journal entries to record the following May activities: a. Raw materials purchases b. Direct materials used c. Indirect materials used d. Direct labor used e. Indirect labor used f. Other overhead costs paid in cash g. Overhead applied h. Goods transferred from Cutting to Stitching i. Goods transferred from Stitching to finished goods j. Sales on accounts k. Cost of goods sold View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 11 . Record direct labor cost incurred, but not yet paid.