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 on the following page. Assume the company bids its pools at total manufacturing cost plus an additional 29 percent. Job Cost Sheet Job Number: 1324 Date Started: 7/8/2016 Date Completed: 8/30/2016 Pool Applied Manufacturing Overhead Direct Materials Direct Labor Req. No Amount Ticket Hours Amount Hours Rate Amount MR 3345 MR 3372 MR 4251 MR 4263 MR 5236 S 1.440 1,020 1,270 1,700 TT 335 TT 340 385 TT 385 2,040 TT 425 22 S 448.80 652.80 510.00 856.80 16326.40 $2,794.80 32 25 42 TT S 7,470 137 Cost Summary Direct Materials Cost Direct Labor Cost Applied Manufacturing Overhead Total Cost $7,470.00 2,794.80 The company applies overhead to jobs at a rate of $10.20 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.)