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 34 percent.

Job Cost Sheet
Job Number: 1324
Date Started: July 8
Date Completed: September 9
Description: Drayna Pool
Direct Materials		Direct Labor			Applied Manufacturing Overhead
Requisition Number	Amount	Ticket	Hours	Amount	Hours	Rate	Amount
MR 3345	$ 1,550	TT 335	30	$ 573.00
MR 3372	1,030	TT 340	48	916.80
MR 4251	1,270	TT 385	21	401.10
MR 4263	1,680	TT 385	42	802.20
MR 5236	1,970	TT 445	23	439.30
	$ 7,500		164	$ 3,132.40	?	?	?
Cost Summary
Direct Materials Cost				$ 7,500.00
Direct Labor Cost				3,132.40
Applied Manufacturing Overhead				?
Total Cost

The company applies overhead to jobs at a rate of $9.55 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.

Note: Do not round your intermediate calculations. 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.