Quark Spy Equipment manufactures espionage equipment. Quark uses a job-order costing system and applies overhead to jobs on the basis of direct labor-hours. For the current year, Quark estimated that it would work 140,000 direct labor-hours and incur $15,540,000 of manufacturing overhead cost. The following summarized information relates to January of the current year. The raw materials purchased include both direct and indirect materials. Raw materials purchased on account $ 1,097,000 Direct materials requisitioned into production $ 1,010,000 Indirect materials requisitioned into production $ 76,600 Direct labor cost (6,100 hours @ $30 per hour) $ 183,000 Indirect labor cost (6,000 hours @ $22 per hour) $ 132,000 Depreciation on the factory building $ 154,100 Depreciation on the factory equipment $ 720,500 Utilities for the factory $ 64,800 Cost of jobs finished $ 2,030,900 Cost of jobs sold $ 1,938,200 Sales (all on account) $ 2,907,700

Required:

Prepare journal entries to record Quark's transactions for the month of January. Do not close out the manufacturing overhead account.

	General Journal	Debit	Credit
a.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableAccumulated depreciation, buildingAccumulated depreciation, equipment
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
b.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
c.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
d.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
e.	(Click to select)Accounts receivableCost of goods soldFinished goodsSalaries and wages payableManufacturing overheadWork in processAccounts payable
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableAccounts receivableFinished goods
f.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableCost of goods soldAccounts receivable
	(Click to select)Raw materialsAccounts payableSalaries and wages payableWork in processManufacturing overheadFinished goodsAccounts receivable
g.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadAccumulated depreciation, buildingAccumulated depreciation, equipmentCost of goods sold
	(Click to select)Manufacturing overheadFinished goodsSalaries and wages payableAccumulated depreciation, buildingWork in processAccumulated depreciation, equipmentUtilities payable (or cash)
	(Click to select)Utilities payable (or cash)Accumulated depreciation, buildingManufacturing overheadSalaries and wages payableFinished goodsWork in processAccumulated depreciation, equipment
	(Click to select)Work in processAccumulated depreciation, buildingAccumulated depreciation, equipmentManufacturing overheadUtilities payable (or cash)Salaries and wages payableFinished goods
h.	(Click to select)Raw materialsAccounts payableWork in processFinished goodsAccumulated depreciation, buildingAccumulated depreciation, equipmentAccounts receivable
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
i.	(Click to select)Raw materialsAccounts payableWork in processFinished goodsManufacturing overheadSalaries and wages payableCost of goods sold
	(Click to select)Raw materialsAccounts payableFinished goodsManufacturing overheadSalaries and wages payableAccumulated depreciation, buildingAccumulated depreciation, equipment
j.	(Click to select)Accounts receivableAccumulated depreciation, buildingAccumulated depreciation, equipmentCost of goods soldFinished goodsSalaries and wages payableManufacturing overhead
	(Click to select)Raw materialsAccounts payableSalesWork in processManufacturing overheadAccounts receivableCost of goods sold