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 176,000 direct labor-hours and incur $52,448,000 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	$	3,702,400
Direct materials requisitioned into production	$	3,408,800
Indirect materials requisitioned into production	$	258,500
Direct labor cost (20,600 hours @ $36 per hour)	$	741,600
Indirect labor cost (24,300 hours @ $24 per hour)	$	583,200
Depreciation on the factory building	$	680,800
Depreciation on the factory equipment	$	3,183,100
Utilities for the factory	$	286,300
Cost of jobs finished	$	8,972,900
Cost of jobs sold	$	8,563,300
Sales (all on account)	$	12,846,700

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.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableAccumulated depreciation, buildingAccumulated depreciation, equipment
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
b.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
c.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
d.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
e.	(Click to select)Accounts receivableCost of goods soldFinished goodsSalaries and wages payableManufacturing overheadWork in processAccounts payable
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableAccounts receivableFinished goods
f.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableCost of goods soldAccounts receivable
	(Click to select)Raw materialsAccounts payableSalaries and wages payableWork in processManufacturing overheadFinished goodsAccounts receivable
g.	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadAccumulated depreciation, buildingAccumulated depreciation, equipmentCost of goods sold
	(Click to select)Accumulated depreciation, buildingFinished goodsManufacturing overheadWork in processSalaries and wages payableAccumulated depreciation, equipmentUtilities payable (or cash)
	(Click to select)Salaries and wages payableFinished goodsAccumulated depreciation, buildingAccumulated depreciation, equipmentUtilities payable (or cash)Work in processManufacturing overhead
	(Click to select)Work in processUtilities payable (or cash)Accumulated depreciation, buildingSalaries and wages payableAccumulated depreciation, equipmentFinished goodsManufacturing overhead
h.	(Click to select)Raw materialsAccounts payableWork in processFinished goodsAccumulated depreciation, buildingAccumulated depreciation, equipmentAccounts receivable
	(Click to select)Raw materialsAccounts payableWork in processManufacturing overheadSalaries and wages payableFinished goodsCost of goods sold
i.	(Click to select)Raw materialsAccounts payableWork in processFinished goodsManufacturing overheadSalaries and wages payableCost of goods sold
	(Click to select)Raw materialsAccounts payableFinished goodsManufacturing overheadSalaries and wages payableAccumulated depreciation, buildingAccumulated depreciation, equipment
j.	(Click to select)Accounts receivableAccumulated depreciation, buildingAccumulated depreciation, equipmentCost of goods soldFinished goodsSalaries and wages payableManufacturing overhead
	(Click to select)Raw materialsAccounts payableSalesWork in processManufacturing overheadAccounts receivableCost of goods sold