Sereno Company makes piatas for childrens birthday parties. Information for Serenos last six months of operation is listed below. Required: Prepare the journal entries to record each of the following transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) (a) Purchased $15,600 of raw materials on credit. (b) Issued $9,200 of direct materials into production. (c) Recorded $16,500 in direct labor. (d) Applied $24,000 in manufacturing overhead. (e) Completed pinatas costing $39,500. (f) Recorded $16,000 in actual manufacturing overhead. (g) Sold piatas for $66,000 that cost $44,000 to produce (assume that Sereno Company uses a perpetual inventory system).