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:

	Beginning Inventory	Ending Inventory
Raw materials inventory	$ 6,000	$ 9,250
Work in process inventoryCutting	43,500	51,500
Work in process inventoryStitching	63,300	60,500
Finished goods inventory	20,100	8,250

The following additional information describes the company's production activities for May.

Direct materials
Raw materials purchased on credit	$ 25,000
Direct materials usedCutting	21,750
Direct materials usedStitching	0

Direct labor
Direct laborCutting	$ 15,600
Direct laborStitching	62,400

Factory Overhead (Actual costs)
Indirect materials used	$ 6,000
Indirect labor used	55,000
Other overhead costs	46,505

Factory Overhead Rates
Cutting	(150% of direct materials used)
Stitching	(120% of direct labor used)

Sales	$ 256,000

Sierra Company
Trial Balance
April 30, 2018
Account Title	Debit	Credit
Cash	200,000
Accounts receivable	8,000
Raw materials inventory	6,000
Work in process inventoryStitching	63,300
Finished goods inventory	20,100
Work in process inventoryCutting	43,500
Factory Equipment	25,000
Accumulated depreciation - Factory equipment		5,000
Accounts payable		75,500
Common stock, $5 par value		30,000
Paid-in capital in excess of par - Common		24,000
Retained earnings		231,400
Total	365,900	365,900

1) Need Journal Entries

2) Raw Materials

3) Cost of goods mfg Cutting

4) Cost of goods mfg Stitching

5) Cost of goods sold

6) Gross Profit