can you answer question B and C please

During 2025, Cullumber Company started a construction job with a contract price of $1,620.000. The job was completed in 2027. The following information is available. Prepare all necessary journal entries for 2026. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. For costs incurred use occount Materials, Cash, Payables. List all debit entries before credit entries)