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 37 percent. Job Cost Sheet Job Number: 1324 Date Started: 7/8/2016 Date Completed: 8/30/2016 Description: Drayna Pool Applied Manufacturing Overhead Hours Rate Amount 41 Direct Materials Req. No Amount MR 3345 $ 1,460 MR 3372 920 MR 4251 1,200 MR 4263 1,800 MR 5236 2,070 $ 7,450 Ticket TT 335 TT 340 TT 385 TT 385 TT 425 Direct Labor Hours Amount 30 S 600.00 820.00 640.00 39 780.00 20 400.00 162 $3,240.00 ? ? ? Cost Summary $7.450.00 3,240.00 Direct Materials Cost Direct Labor Cost Applied Manufacturing Overhead Total Cost The company applies overhead to jobs at a rate of $10.00 per direct labor hour. Required: Prepare journal entries to record cost of goods sold and sales revenue for Job 1324. Assure 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.)