Tampa Inc. began work on an $11.5-million contract in 2014 to construct an office building. During 2014, Tampa Inc. incurred costs of $3.3 million, billed its customers for $5.1 million, and collected $2.9 million. At December 31, 2014, the estimated future costs to complete the project total $6.0 million. Assuming that Tampa uses the completed-contract method, prepare the journal entries for 2014 under the earnings approach.