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 30 percent. Job Cost Sheet Job Number: 1324 Date Started: 7/8/2016 Date Completed: 8/30/2016 Description: Drayna Pool Direct Labor Hours Applied Manufacturing Overhead Hours Rate Amount 31 Direct Materials Req. No Amount MR 3345 S 1,500 MR 3372 1,000 MR 4251 1.250 MR 4263 1,750 MR 52632.000 S 7,500 Ticket TT 335 TT 340 TT 385 TT 425 TT 445 39 31 Amount S600 800 600 700 500 $ 3,200 158 ? ? ? Cost Summary S 7.500 3.200 Direct Materials Cost Direct Labor Cost 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.) View transaction list Journal entry worksheet Record the transfer of finished goods inventory account to cost of goods sold. Note: Enter debits before credits. Transaction General Journal Genera Debit Credit Record entry Clear entry View general journal