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 $4,300 of direct materials into production. (c) Recorded $15,400 in direct labor (d) Applied $17,800 in manufacturing overhead (e) Completed pinatas costing $20,750 Recorded $18,400 in actual manufacturing overhead. (g) Sold piatas for $36,800 that cost $17,900 to produce (assume that Sereno Company uses a perpetual inventory system) View transaction list Journal entry worksheet Record the cost of labor Note: Enter debits before credits. Debit Credit Transaction General Journal Record entry Clear entry View general journal