Checking if the first part is right and need help with the jounal entires

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 $91.000 213,500 233,100 54,100 Ending Inventory $110.280 Rare materials inventory Work in process inventory Cutting Work in process inventory Stitching Finished goods inventory 113,200 42,25 The following additional Information describes the company's production activities for May Direct aterials Raw materials purchased on credit Direct materials used-cutting Direct materials used-stitching $110,000 26.000 Direct labor Direct laborCutting Direct labor stitching Total factory payroll paid (in cash) 524.100 178,900 Factory Overhead (actual costs) Indirect materials used Indirect labor used Other verhead costs $ 64, 64. Factory Overhead Rates (150 of direct materials used Stitching (1205 of direct labor wed) Sales 59 36,000 DLL RM - April 30 RM purchases Raw Materials (RM) 91.000 (Direct materials - Cutting 110,000 Indirect materials used 26,000 64,800 RM - May 31 110,200 489 280 WIP - April 30 C of GM - Cutting Direct labor - Stitching Overhead - Stitching WIP - May 31 Work in Process (WIP) - Stitching 233,300 C of GM - Cutting 157.100 96,400 115,680 113,200 Indirect materials used Indirect labor used Other overhead costs Factory Overhead 64,800 Overhead - Cutting 58,400 Overhead - Stitching 64,000 39,000 115,680 Underapplied overhead - Cutting 32,520 Income Statement (Partial) Sales $ Cost of goods sold 936,000 533,650 157.100 WIP - April 30 Direct materials - Cutting Direct labor - Cutting Overhead - Cutting WIP - May 31 Work in Process (WIP) - Cutting 213,500 C of GM - Stitching 26,000 24 100 39,000 145,500 Total factory payroll Factory Wages Payable 178,900 indirect labor used Direct labor - Cutting Direct labor - Stitching 58,400 24,100 96,400 Finished Goods (FG) 54,100 Cost of goods sold 489,280 FG - April 30 C of GM - Cutting 501,130 FG - May 31 42 250 S Cost of goods transferred to Finished Goods Cost of goods sold 489,280 533,650 2. Prepare summary journal entries dated May 31 to record the following production activities during May: (a) raw materials purchases, (b) direct materials usage, (c) indirect materials usage, (d) direct labor costs incu factory payroll, (g) other overhead costs. (credit Other Accounts). (h) overhead applied, goods transferred from Cutting to Stitching. C) goods transferred from Stitching to finished goods, (k) cost of goods sold, and () sales