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 blds its pools at total manufacturing cost plus an additional 32 percent. The company applies overhead to jobs at a rate of $9.75 per direct labor hour. Required: Prepare joumal 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 Iriventory 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 transoction/event, select "No Journal Entry Required" in the first account field. Round your answers to 2 decimal places. Journal entry worksheet