Brynes Company manufactures soccer balls in two sequential processes: Cutting and Stitching. All direct materials enter production at the beginning of the Cutting process. The following information is available regarding its May inventories:

Beginning Inventory Ending Inventory

Raw materials inventory$ 81,000$ 97,900

Work in process inventoryCutting193,500. 59,000

Work in process inventoryStitching213,300. 135,500

Finished goods inventory170,100. 38,250

The following additional information describes the company's production activities for May.

Direct materials

Raw materials purchased on credit$ 100,000

Direct materials usedCutting25,500

Direct materials usedStitching0

Direct labor

Direct laborCutting$ 23,100

Direct laborStitching92,400

Factory Overhead (Actual costs)

Indirect materials used$ 57,600

Indirect labor used58,000

Other overhead costs62,000

Factory Overhead Rates Cutting(150% of direct materials used)

Stitching(120% of direct labor used)

Sales$ 856,000

Prepare journal entries for the month of May's transactions.

Record the purchase of materials (on credit).

Record direct materials used in production.

Record the usage of indirect materials.

Record the cost of direct labor incurred but not yet paid. (Use "Factory wages payable" account).

Record the cost of indirect labor incurred but not yet paid. (Use "Factory wages payable" account).

Record overhead costs paid in cash.

Record the application of overhead at a rate of 150% of direct materials costs (Cutting) and 120% of direct labor cost (Stitching).

Record the transferred costs of partially completed goods.

Record the transfer of production to finished goods, as calculated on the Cost of Goods Manufactured tab.

Record the sale of goods on account.

Record the cost of goods sold, as calculated on the cost of goods sold tab.

Pleaseco complete the general ledger as well.