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 111,000 direct labor-hours and incur $32,079,000 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	$	2,264,400
Direct materials requisitioned into production	$	2,084,900
Indirect materials requisitioned into production	$	158,200
Direct labor cost (12,700 hours @ $32 per hour)	$	406,400
Indirect labor cost (13,200 hours @ $23 per hour)	$	303,600
Depreciation on the factory building	$	354,200
Depreciation on the factory equipment	$	1,656,000
Utilities for the factory	$	149,000
Cost of jobs finished	$	4,669,600
Cost of jobs sold	$	4,456,500
Sales (all on account)	$	6,685,600
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.)
	General Journal	Debit	Credit
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.