Sereno Company makes piñatas for children’s birthday parties. Information for Sereno’s last six months of operation is listed below.

Sereno Company makes piñatas 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 $9,000 of raw materials on credit.
(b) Issued $4,000 of direct materials into production.
(c) Recorded $15,000 in direct labor.
(d) Applied $17,200 in manufacturing overhead.
(e) Completed pinatas costing $20,650.
(f) Recorded $19,900 in actual manufacturing overhead.
(g) Sold piñatas for $34,300 that cost $17,600 to produce (assume that Sereno Company uses a perpetual inventory system).