3 Aquazona Pool Company is a custom pool builder. The company recently completed a pool for the Drayna family (Job 1324) as summarized on the incomplete job cost sheet below.. Assume the company bids its pools at total manufacturing cost plus an additional 22 percent. 142 points Direct Materials Req. No Job Number: 1324 Date Started: 7/8/2018 Date Completed: 8/30/2018 Description: Drayna Pool Amount Ticket Job Cost Sheet Direct Labor Hours MR 3345 $1,510 TT 335 35 MR 3372 1,060 TT 340 40 eBook Amount $675.50 926.40 Applied Manufacturing Overhead Hours Rate Amount MR 4251 1,330 TT 385 40 772.00 MR 4263 1,760 TT 385 39 752.70 MR 5236 Priet 2,020 $7,680 TT 425 19. 366.70 181 $3,493.30 7 7 Cost Summary Direct Materials Cost $7,680.00 References Direct Labor Cont 3,493.30 Applied Manufacturing Overhead 7 Total Cost The company applies overhead to jobs at a rate of $9.65 per direct labor hour. Required: Prepare journal entries to record cost of goods sold and sales revenue for Job 1324. Assume the total cost of Job 1324 is currently in the Finished Goods Inventory Account and that the Draynas paid for the pool with cash. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to 2 decimal places.) View transaction list View journal entry worksheet No Transaction General Journal 1 Cost of Goods Sold Finished Goods Inventory Debit Credit