Current Attempt in Progress Concord Corp. supplies its customers with high-quality canvas tents. These canvas tents sell for $170 each, with the following DM and DL usage and price expectations. Throughout the year, Concord used 31,490 square yards of fabric in the process of making 3,350 tents. The company had originally planned to produce and sell 3,150 tents. In keeping with its desire to hold some DM Inventory at year-end, it purchased 33,390 square yards of canvas at $5.20 per square yard. Concord's DL cost totaled $62,377 for the 3,283 hours that were actually used. Record the journal entries to accompany these three transactions: (1) the purchase of DM on account, (2) the usage of DM, and (3) DL cost incurred (accrued). (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 0 for the amounts. List all debit entries before credit entries.)