In the beginning (big bang), mass was evenly distributed (if you consider an elementary particle as an extended object, like a circle on a very thin cylinder, with a radius near the Planck length, but in three dimensions, the circles can all sit on top of each other and still have dimension 1), after wich it clumped together in more or less sphere-like structures. Isn´t this clumping a decrease in entropy? I don´t count force carrier particles as part of the entropy, only configurations of elementary particles, wich can form structures by the force carrier particles, the photon, gluon and the W- and Z-particles (wich according to the theory of Haïm Harari, don´t transmit the weak force; in his view the weak force is a residue force like the van de Waals force or the old strong force transmitted by massive pions, wich turned out not to be true; all force transmitting particles are massless in Harari´s view).
So the first elementary particles were in a state of maximum entropy, and the gravitational entropy was minimal.
After the big bang, the entropy of the particles that were under the influence of the three basic force transmitters decreased and the gravitational entropy increased.
Pretty far-fetched, I realize that (especially that the force carriers don´t contribute to the entropy), but I always like to see things in a new light.