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 63.000 direct labor-hours and incur $15.939.000 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 Direct materials requisitioned into production Indirect materials requisitioned into production Direct labor cost (6.300 hours @ $35 per hour) Indirect labor cost (7.200 hours $23 per hour) Depreciation on the factory building Depreciation on the factory equipment Utilities for the factory Cost of jobs finished Cost of jobs sold Sales (all on account) $ 1.125.100 $ 1.035.900 $ 78,600 $ 220.500 $ 165,600 $ 193,200 $ 903,300 $ 81.300 $ 2.547.900 $ 2.431,600 $ 3,647.900 Required: 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.) Record the depreciation on the factory building, equipment and utilities. & Record the cost of jobs finished. View transaction list 9 Record the cost of jobs sold. X 10 Record the sales (all on account). Record the raw materials purchased on account. 10 > Record the direct materials requisitioned into production. Record the indirect materials requisitioned into production. Record the direct labor cost (6,300 hours @ $35 per hour) Credit Record the entry for overhead applied. 1.035.000 Record the indirect labor cost (7,200 hours @ $23 per hour)