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.

Factory Overhead Rates

Cutting $(150\%$ of direct materials used$)$

Stitching $(120\%$ of direct labor used$)$

Sales

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