An auditor for the IRS is trying to reconstruct partially destroyed records of a business. He finds the following information.
balance sheet accounts as of				31-Dec-19	31-Dec-20
accounts receivable				$1,550	$1,625
FG inventory				$4,330	$5,270
WiP inventory				$900	$1,255
RM inventory					$1,780
IS and CF statement accounts for year ending				31-Dec-19	31-Dec-20
CGS				$24,250	$23,550
RM used				$11,800	$12,790
RM purchases				$12,200	$11,200
DL incurred				$6,130	$5,945
Collections from customers				$29,700	$29,700

Provide the journal entries for DL.

Provide the journal entries for RM purchased and used.

Provide the journal entries for manufacturing OH

Please show calculations.