During $2020,$ Larkspur Company started a construction job with a contract price of $$1,580,000.$ The job was completed in $2022.$ The following information is available. Costs incurred to date Estimated costs to complete Billings to date Collections to date $2020$ $$424\mathrm{.}200585\mathrm{.}800297\mathrm{.}000273\mathrm{.}0002021$ $$820\mathrm{.}500273\mathrm{.}500894\mathrm{.}000816\mathrm{.}0002022$ $$1\mathrm{.}077\mathrm{.}000-0-1\mathrm{.}580\mathrm{.}0001,419,000($b$)$ Prepare all necessary journal entries for $2021.$