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 $8,800 of raw materials on credit.

(b) Issued $3,100 of direct materials into production.

(c) Recorded $14,600 in direct labor.

(d) Applied $17,300 in manufacturing overhead.

(e) Completed pinatas costing $21,050.

(f) Recorded $18,700 in actual manufacturing overhead.

(g) Sold piatas for $48,600 that cost $18,100 to produce (assume that Sereno Company uses a perpetual inventory system).