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Sheridan Construction was awarded a contract to construct an interchange at the junction of two major freeways in a Canadian city at a total contract price of $10,160,000. The estimated total cost to complete the project is $8,128,000, and it is expected to take two years. (a) Your answer has been saved. See score details after the due date. Using the percentage-of-completion method and the cost-to-cost basis, prepare the journal entry to record construction costs of $4,470,400 for the first year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) Your answer has been saved. See score details after the due date. Using the percentage-of-completion method and the cost-to-cost basis, prepare the journal entry to record progress billings of $5,080,000 for the first year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) Using the percentage-of-completion method and the cost-to-cost basis, prepare the journal entry to recognize the revenue and gross profit for the first year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)