Carla Vista, Inc. began work on a $$6,637,000$ contract in $2025$ to construct an office building. During $2025,$ Carla Vista, Inc. incurred costs of $$1,824,480,$ billed its customers for $$1,170,000,$ and collected $$1,032,000.$ At December $31,2025,$ the estimated additional costs to complete the project total $$3,243,520.$

Prepare Carla Vista's $2025$ journal entries using the percentage$-$of$-$completion method. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. For costs incurred use account Materials, Cash, Payables. If no entry is required, select $"$No