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Required formation [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. Beginning Ending Inventory Inventory Row materials inventory $ 106,000 $ 128,650 Work in process inventory-Cutting 243,500 160,580 Work in process inventory-Stitching 263,300 122,500 Finished goods inventory 60,100 48,250 The following additional information describes the company's production activities for May, Direct materials Raw materials purchased on credit $ 125,000 Direct materials used-cutting 26,750 Direct materials used-Stitching Direct labor Direct labor-Cutting $ 25,600 Direct labor-Stitching 102,400 Factory Overhead (Actual costs) Indirect materials used $ 75,600 Indirect labor used 59,000 Other overhead costs 67,000 Factory Overhead Rates Cutting 150% of direct materials used Stitching 120 of direct labor used Sales $ 1,056,000 0 2. Prenare May 31 rnal entries to record the following May Activities 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 1. Goods transferred from Stitching to finished goods j. Sales (on account) k. Cost of goods sold View transaction list Journal entry worksheet 1 2 3 4 5 7 OD 8 11 > Rerord nurchase nf raw materials