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 30 percent.

Job Cost Sheet
Job Number: 1324
Date Started: 7/8/2018
Date Completed: 8/30/2018
Description: Drayna Pool
									Applied
Direct Materials				Direct Labor					Manufacturing Overhead
Req. No	Amount			Ticket	Hours		Amount			Hours	Rate	Amount
MR 3345	$	1,500		TT 335	31		$	600
MR 3372		1,000		TT 340	39			800
MR 4251		1,250		TT 385	31			600
MR 4263		1,750		TT 425	34			700
MR 5236		2,000		TT 445	23			500
	$	7,500			158		$	3,200		?	?	?
Cost Summary
Direct Materials Cost							$	7,500
Direct Labor Cost								3,200
Applied Manufacturing Overhead								?
Total Cost

The company applies overhead to jobs at a rate of $15 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.)