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 89,000 direct labor-hours and incur $13,706,000 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	$	967,500
Direct materials requisitioned into production	$	890,700
Indirect materials requisitioned into production	$	67,600
Direct labor cost (5,400 hours @ $38 per hour)	$	205,200
Indirect labor cost (6,700 hours @ $22 per hour)	$	147,400
Depreciation on the factory building	$	172,100
Depreciation on the factory equipment	$	804,700
Utilities for the factory	$	72,300
Cost of jobs finished	$	2,266,000
Cost of jobs sold	$	2,162,600
Sales (all on account)	$	3,244,400

Required:

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

1. recordtherawmaterialspurchasedonaccount.
2. Recordthedirectmaterialsrequisitionedintoproduction. <..;@$38perhour).
3. Recordtheentryforoverheadapplied.
4. Recordthedepreciationonthefactorybuilding,equipmentandutilities.
5. Recordtheutilitiesforthefactory.
6. Record thecost of jobs finished.
7. Record thecost of jobs sold.
8. Recordthesales(allonaccount).