Please create me a journal entry

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Slerra 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.

$\backslash$table$[[,\backslash$table$[[$Beginning$],[$Inventory$]],\backslash$table$[[$Ending$],[$Inventory$]]],[$Raw materials inventory,$$26,000,$$$30,250$