Journal entry worksheet Note: Enter debits before credits. Record the cost of direct labor incurred but not yet paid. (Use "Factory wages payable" account). Note: Enter debits before credits. Bymes Company manufactures soccer balls in two sequential processes: Cutting and Stitching. All direct materials enter production the beginning of the Cutting process. The following informetion is avaliable regarding its May inventories: The following additional information describes the company's production activities for May. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits