Entity 2 entered contracts with two separate customers on 1 January 2022. The following information relates to these two contracts for 2022. A B '000 '000 Total contract price 40,000 40,000 Costs incurred to date 12,000 12,000 Anticipated further costs to completion 18,000 18,000 Cumulative progress billings invoiced 10,000 10,000 Cumulative progress billings received 8,000 8,000 Only contract A's performance obligation is satisfied over time. Entity 2 is using the input method to determine the percentage of completion. Show how these two contracts should be presented in Entity 2's financial statements for 2022