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Williams 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 avallable regarding its May inventories: The following additional information describes the company's production activities for May. Prepare journal entries for the month of May's transactions. Verify the ending balance in raw materials inventory. Materials used should be indicated with a minus sign Journal entry worksheet (2) 3 Journal entry worksheet (1) 2 3 4 5 (8) Record the application of overhead at a rate of 150% of direct materials costs (Cutting) and 120% of direct labor cost (Stitching). Note: Enter debits before credits. Journal entry worksheet Record the transferred costs of partially completed goods. Note: Enter debits before credits. Journal entry worksheet Record the transfer of production to finished goods, as calculated on the Cost of Goods Manufactured tab. Note: Enter debits before credits. View transaction list Journal entry worksheet (1) 4 5 7 8 9 10 11 Record the sale of goods on account. Note: Enter debits before credits. \begin{tabular}{|c|c|c|c|} \hline Date & Account Title & Debit & Credit \\ \hline May 31 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} Record entry Clear entry View general journal Prepare a schedule of cost of goods manufactured for the Cutting Department for the month of Prepare a schedule of cost of goods manufactured for the Stitching Department for the month Prepare a schedule of cost of goods manufactured for the Stitching Department for the month of Calculate the value of cost of goods sold for the month of May. Ignore any over-or unc calculation of cost of goods sold. Calculate the value of gross profit for the month of May