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 32 percent. Job Cost Sheet Job Number: 1324 Date Started: 7/8/2018 Date Completed: 8/30/2018 Description: Drayna Pool Applied Manufacturing Overhead Hours Rate Amount Direct Materials Req. No Amount MR 3345 $1,430 MR 3372 1,020 MR 4251 1,200 MR 4263 1,810 MR 5236 1,920 $7,380 Direct Labor Ticket Hours Amount TT 335 441.00 TT 340 44 924.00 TT 385 21 441.00 TT 385 35 735.00 TT 425 588.00 149 $3,129.00 Cost Summary $7,380.00 3,129.00 Direct Materials Cost Direct Labor Cost Applied Manufacturing Overhead Total Cost The company applies overhead to jobs at a rate of $10.50 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.) Journal entry worksheet