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 transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) (a) Purchased $8,900 of raw materials on credit (b) Issued $4,600 of direct materials into production. (c) Recorded $14,600 in direct labor (d) Applied $17,500 in manufacturing overhead (e) Completed pinatas costing $20,050. () Recorded $18,400 in actual manufacturing overhead. (9) Sold piatas for $52,500 that cost $17,700 to produce (assume that Sereno Company uses a perpetual inventory system) View transaction list Journal entry worksheet Record the purchase of materials. Note: Enter debits before credits. General Journal Debit Credit Record entry Clear entry View general journal