Sereno Company makes piatas 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 transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) (a) Purchased $8,600 of raw materials on credit, (b) Issued $3,500 of direct materials into production (c) Recorded $16,100 in direct labor. (d) Applied $17,600 in manufacturing overhead. (e) Completed pinatas costing $21,050. (1) Recorded $19,700 in actual manufacturing overhead. (9) Sold piatas for $43,300 that cost $18,500 to produce (assume that Sereno Company uses a perpetual inventory system)