I keep getting them wrong. Please help.

Problem 03-1A Production cost flow and measurement; journal entries LO P1, P2, P3, P4 (The following information applies to the questions displayed below.) Sierra 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: Work in process inventory-Cutting Work in process inventory-Stitching Finished goods inventory Beginning Ending Inventory Inventory 143,500 110,500 163,300 91,500 40,100 28,250 The following additional information describes the company's production activities for May. Direct materials Raw materials purchased on credit Direct materials used-Cutting Direct materials used-Stitching $ 75,000 24,250 0 Direct labor Direct labor-Cutting Direct labor-Stitching Total factory payroll paid (in cash) $ 20,600 82,400 160,000 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 39,600 57,000 57,000 Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $656,000 Record indirect materials used in production. Note: Enter debits before credits. Debit Credit Date General Journal May 31 Factory overhead Raw materials inventory 0 0 Record direct labor cost incurred, but not yet paid. Note: Enter debits before credits. Debit Credit Date May 31 General Journal Work in process inventory-Cutting Factory payroll payable 20,600 20,600 Record indirect labor cost incurred, but not yet paid. Note: Enter debits before credits. Date Credit General Journal Factory overhead Factory payroll payable Debit 82,400 May 31. 82,400 Record the transfer of completed products from production to finished goods inventory. Note: Enter debits before credits. Date Credit Debit 103,000 May 31 General Journal Finished goods inventory Work in process inventory-Cutting Work in process inventory Stitching 20,600 82,400 Record cost of goods sold for May. Note: Enter debits before credits. Credit Date May 31 General Journal Accounts receivable Sales Debit 656,000 656,000 Record the transferred costs of partially completed goods. Note: Enter debits before credits. General Journal Debit Credit Date May 31