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 Number: 1324 Date Started: 7/8/2018 Date Completed: 8/30/2018) Description: Drayna Pool Job Cost Sheet Check ma Direct Materials Direct Labor Reg. No Amount Ticket Hours Amount Applied Manufacturing Overhead Hours Rate Amount MR 3345 $1,450 TT 335 MR 3372 1,080 TT 340 22 34 $ 457.60 707.20 MR 4251 1,270 TT 385 40 832.00 MR 4263 1,830 TT 385 31 644.80 MR 5236 1,930 TT 425 25 520.00 $7,560 152 $3,161.60 Cost Summary Direct Materials Cost Direct Labor Cost Applied Manufacturing Overhead Total Cost $7,560.00 3,161.60 The company applies overhead to jobs at a rate of $10.40 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.)