Refer to the information presented in E2-13 for Aquazona Pool Company.

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 withcash.

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Job Cost Sheet Job Number: 1324 Date Started: 7/8/2013 Date Completed: 8/30/2013 Description Drayna Pool Applied Direct Materials Direct Labor Manufacturing Overhead Reg. No Amount Ticket Hours Amount Hours Rate Amount MR 3345 $1,500 TT 335 3 600 800 600 700 500 158 $3,200 MR 3372 MR 4251 MR 4263 MR 5236 1,000TT 340 1,250 TT 385 1,750 TT 425 34 2,000 TT 445 39 31 23 $7,500 Cost Summary $7,500 3,200 Direct Materials Cost Direct Labor Cost Applied Manufacturing Overhead Total Cost