As Concord Manufacturing produced bookshelves this month, its accountants were in contact with production managers to keep tabs on costs. The WIP Inventory-Assembly account had a beginning balance as follows: DM costs of $42,400 and conversion costs of $30,400. Additional DM costs were added to this assembly department this month totaling $97,200, along with conversion costs of $56,168. Direct materials were pulled from RM Inventory, while conversion costs consisted of accrued DL costs of $39,268 and applied MOH of $16,900. During the month, 3,000 physical units were completed. Concord uses the FIFO method of process costing and reported the following equivalent units this month. DM Conversion Costs Total equivalent units of work done this period 2,400 2,380 (a) Record the journal entries to recognize (1) the transfer of DM into the assembly department and (2) the use of assembly-related conversion costs. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation (1) 2 Debit Credit