o You did not receive full credir fo Sereno Company makes pinatas for children's birthday parties. Information for Sereno's last six months of operation is listed below. Required: Prepare the journal entries to record each of the following (f no enty is required for a transaction/event, select "No Journal Entry Required" in the first account field) (a) Purchased $9,300 of raw materials on credit (b) Issued $3,400 of direct materials into production, (c) Recorded $16,000 in direct labor (d) Applied $17,100 in manufacturing overhead. (e) Completed pinatas costing $19.850. Recorded $18.200 in actual manufacturing overhead. perpetual (g) Sold pinatas for $48.100 that cost $17.600 to produce (assume that Sereno Company uses a inventory system Credit Debit General Journal Transaction Raw Materials Inventory 9.300 Accounts Payable 3400 3,400 Work in Process Inventory Raw Materials Inventory 16.000 Work in Process Inventory