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 $29$ percent.

Job Cost Sheet

Job Number: $1324$

Date Started: July $8$

Date Completed: September $9$

Description: Drayna Pool

Direct Materials Direct Labor Applied Manufacturing Overhead

Requisition Number Amount Ticket Hours Amount Hours Rate Amount

MR $3345$ $ $1,400$ TT $33527$ $ $561\mathrm{.}60$

MR $3372920$ TT $34040832\mathrm{.}00$

MR $42511,270$ TT $38530624\mathrm{.}00$

MR $42631,780$ TT $38537769\mathrm{.}60$

MR $52361,920$ TT $44522457\mathrm{.}60$

$ $7,290156$ $ $3,244\mathrm{.}80???$

Cost Summary

Direct Materials Cost $ $7,290\mathrm{.}00$

Direct Labor Cost $3,244\mathrm{.}80$

Applied Manufacturing Overhead $?$

Total Cost

The company applies overhead to jobs at a rate of $$10\mathrm{.}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.

Note: Do not round your intermediate calculations. 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.