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Strods 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: The following additional information describes the company's production activities for May Journal entry worksheet 245 Note: Enter debits before credits. Journal entry worksheet 5 Record direct materials used in production. Note: Enter debits before credits. Journal entry worksheet Record the usage of indirect materials. Note: Enter debits before credits. Journal entry worksheet