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

Sierra Company manufactures soccer balls in two sequential processes: Cutting and Stitching. All direct materiais enter production at the beginning of the Cutting process. The following information is available regarding its May inventories: Beginning Inding Inventory Inventory Rav materials inventory 5 6,000 $9,250 Work in process inventory-cutting 43,500 51,500 Work in process inventory-stitching 63,300 60,500 Finished goods Inventory 20,100 The following additional Information describes the company's production activities for May, Direct materials Raw materiale purchased on credit $ 25,000 Direct materials used-cutting 21,750 Direct materials used-stitching 0 8.250 Direct labor Direct labor-Cutting Direct labor-stitching $ 15,600 62.400 Tactory overhead (Actual costa) Indirect materials used Indirect labor used other overhead costs $ 6,000 55.000 46,505 Factory Overhead Rates Cutting Stitching (1501 or direct materials used) 1201 of direct laboe used Sales 256.000 Requirement General Journal General Ledger Tral Balance Raw Materials Cost of Cost of Goods Mig Goods Mig Goods Sola Gross Pront Cost of Cutting Stitching 46,505 6 May 31 Factory overhead Other accounts 46,505 7 May 31 Work in process inventory-Cutting Work in process inventory Stitching Factory overhead 32,625 74,880 OOO 107,505 61,975 8 May 31 Work in process inventory-Cutting Work in process inventory Stitching 61,975 9 May 31 202,055 Finished goods inventory Work in process inventory-Stitching . 202,055 10 May 31 213,905 Cost of goods sold Finished goods inventory 213,905 11 May 31 256,000 Accounts receivable Sales X 256,000 Raw Cost of Cost of General General Cost of Requirement Journal Trial Balance Ledger Goods Mfg Gross Profit Materials Goods Mfg Goods Sold Cutting Stitching Verify the ending balance in raw materials inventory. Materials used should be indicated with a minus sign. Beginning Raw Materials Inventory Materials available for use Ending raw material inventory 0