The production of Job ACE went much better than planned. In fact, there was a fair amount of good, usable material left over. Dorothy, the production manager, pulled $40 of material from inventory, but used just $29 of material, along with $35 of DL and $12 of MOH. Dorothy believes the material should be put back into circulation, as it could be usable on a different job in the future. If the scrap material is put back into inventory, what is the journal entry to record the completion of Job ACE and the reclassification of material if the company uses the production method to account for scrap? (Credit account titles are automatically indented when the 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.)