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 28,000 direct labor-hours and incur $4, 956,000 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. Required: Prepare journal entries to record Quark's transactions for the month of January. Do not close out the manufacturing overhead account. (Omit $ sign in your response.)