Construct Co. uses the percentage-of-completion method and bases the degree of completion on the percentage of total costs incurred to date. Construct contracted with Customer Co. to construct a skyscraper during 2017-19 for $12,000 and estimated costs (all paid in cash) totaling $8,000: $2,000 in 2017, $3,200 in 2018, and $2,800 in 2019. Construct billed Customer and collected $3,600 in 2017, $4,400 in 2018, and $4,000 in 2019. In 2017, Construct's actual costs were $2,000 (as estimated). In 2018, Construct's actual costs were $4,000 (instead of $3,200) and Construct updated its estimate of 2019 costs to be $3,000 (instead of $2,800) and its estimate of total cost to be $9,000 (instead of $8,000). For 2018, Construct made four journal entries related to the skyscraper: (1) incurring costs (all paid in cash); (2) billing Customer; (3) collecting cash from Customer; and (4) recognizing contract revenue and contract expense. Identify the following that would be included as part of the 2018 journal entries. A debit of $4,000 to Contract in Progress A debit of $4,000 to Contract Expense A credit of $4,400 to Accounts Receivable A credit of $4,400 to Progress Billings A credit of $1,000 to Contract Profit A credit of $4,000 to Cash A debit of $4,400 to Accounts Receivable A debit of $4,400 to Cash A credit of $5,000 to Contract Revenue