Qinye uses planned costs to calculate inventory. The unit planned cost of raw materials is 10 yuan per item. On May 1, the debit balance of the raw material account is 60,000 yuan, and the debit balance of the material cost difference account is 8,000 yuan. (1) On May 15th, 10,000 pieces of raw materials were purchased at an actual cost of 110,000 yuan, which was paid with bank deposits. On May 18th, the batch of raw materials was checked into the warehouse. (2) On May 20, 2000 pieces of raw materials were sold, and the price received was 32,000 yuan. (3) On May 25th, the actual cost of purchasing 8,000 pieces was 72,000 yuan, which was paid with bank deposits. On May 26th, the batch of raw materials was checked into the warehouse. (4) On May 28, the production workshop received 12,000 pieces.

Assuming that VAT is not considered, please compile Qinye's relevant accounting entries for May based on the above information.