Bequirea \begin{tabular}{|c|c|c|c|c|} \hline \multirow[t]{3}{*}{ 5. } & & * & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & Te close out accounts & & & \\ \hline \multirow{4}{*}{ Year 2} & Account Name & & Dr. & Cr. \\ \hline & & 4 & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record constructions costs incurred & & & \\ \hline \multirow[t]{3}{*}{2.} & ^ & v^ & 0 & 0 \\ \hline & * & & 0 & 0 \\ \hline & To record progress billings & & & \\ \hline \multirow[t]{3}{*}{3.} & & & 0 & 0 \\ \hline & 1 & & 0 & 0 \\ \hline & To record collections & & & \\ \hline \multirow[t]{4}{*}{4.} & & 4^ & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To recognize revenues and expenses & & & \\ \hline \multirow[t]{3}{*}{5.} & & 4 & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To ciose out ascounts & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline Year 3 & Account Name & & Dr. & Cr. \\ \hline \multirow[t]{3}{*}{1.} & & ^ & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record constructions cos & & & \\ \hline \multirow[t]{3}{*}{2.} & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record progress billings & & & \\ \hline \multirow[t]{3}{*}{3.} & & ^ & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record collections & & & \\ \hline 4. & & & 0 & 0 \\ \hline & & i & 0 & 0 \\ \hline \end{tabular} b. Complete the following table. - Note: Do not use negative signs with any of your answers. Bequirea \begin{tabular}{|c|c|c|c|c|} \hline \multirow[t]{3}{*}{ 5. } & & * & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & Te close out accounts & & & \\ \hline \multirow{4}{*}{ Year 2} & Account Name & & Dr. & Cr. \\ \hline & & 4 & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record constructions costs incurred & & & \\ \hline \multirow[t]{3}{*}{2.} & ^ & v^ & 0 & 0 \\ \hline & * & & 0 & 0 \\ \hline & To record progress billings & & & \\ \hline \multirow[t]{3}{*}{3.} & & & 0 & 0 \\ \hline & 1 & & 0 & 0 \\ \hline & To record collections & & & \\ \hline \multirow[t]{4}{*}{4.} & & 4^ & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To recognize revenues and expenses & & & \\ \hline \multirow[t]{3}{*}{5.} & & 4 & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To ciose out ascounts & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline Year 3 & Account Name & & Dr. & Cr. \\ \hline \multirow[t]{3}{*}{1.} & & ^ & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record constructions cos & & & \\ \hline \multirow[t]{3}{*}{2.} & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record progress billings & & & \\ \hline \multirow[t]{3}{*}{3.} & & ^ & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record collections & & & \\ \hline 4. & & & 0 & 0 \\ \hline & & i & 0 & 0 \\ \hline \end{tabular} b. Complete the following table. - Note: Do not use negative signs with any of your answers