Record direct labor cost incurred, but not yet paid. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits betore credits. Journal entry worksheet Record purchase of raw materials. Note: Enter debits before credits. Journal entry worksheet Record direct materials used in production. Note: Enter debits before credits. Required information Problem 16-5A (Static) Production cost flow and measurement; journal entries LO P3, P4 [The following information applies to the questions displayed below.] Sierra 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. Problem 16-5A (Static) Part 2 2.Prepare May 31 journal entries to record the following May activities: a. Raw materials purchases b. Direct materials used c. Indirect materials used d. Direct labor used e. Indirect labor used f. Other overhead costs paid in cash g. Overhead applied h. Goods transferred from Cutting to Stitching i. Goods transferred from Stitching to finished goods j. Sales (on account) k. Cost of goods sold Record indirect materials used in production. Note: Enter debits before credits. Journal entry worksheet Record transfer of goods from the Cutting department to the Stitching department. Note: Enter debits before credits. Journal entry worksheet Record overhead applied at 150% of direct materials costs (Cutting) and 120% of direct labor cost (Stitching). Note: Enter debits before credits. Journal entry worksheet