Cullumber, Inc. began work on a $$7,187,000$ contract in $2025$ to construct an office building. During $2025,$ Cullumber, Inc. incurred costs of $$1,801,900,$ billed its customers for $$1,247,000,$ and collected $$1,044,000.$ At December $31,2025,$ the estimated additional costs to complete the project total $$3,068,100.$

Prepare Cullumber'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 entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$