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 39,000 direct labor-hours and incur $7, 059,000 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. Prepare journal entries to record Quark's transactions for the month of January. Do not close out the manufacturing overhead account. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)