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 180,000 direct labor-hours and incur $38,520,000 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	$	2,719,200
Direct materials requisitioned into production	$	2,503,600
Indirect materials requisitioned into production	$	190,000
Direct labor cost (15,100 hours @ $32 per hour)	$	483,200
Indirect labor cost (15,900 hours @ $21 per hour)	$	333,900
Depreciation on the factory building	$	389,800
Depreciation on the factory equipment	$	1,822,700
Utilities for the factory	$	163,800
Cost of jobs finished	$	5,133,700
Cost of jobs sold	$	4,899,500
Sales (all on account)	$	7,350,200

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.)