In 2016 P began construction work under a three-year contract The contract price is $19810 P recognizes revenue during the contract based on percentage completed Costs incurred, estimated costs to complete, customer billings and cash collected for the life of the contract follow: 2016 2017 2018 Actual costs this year 1577.37 1892.85 5543.33 Est. costs to complete 7436.18 5272.9 0 Billings 6735.4 4952.5 8122.1 Cash collected 6274.4 4370.5 9165.1 Record the amounts of the journal entries to recognize revenue over the life of the contract a. During 2016 the revenue that P recognizes is: 3466.75 b. During 2016 the cost of sales that P recognizes is: 1577.37 c. During 2016 the change in the contract in progress account is: 1889.38 d. During 2017 the revenue that P recognizes is: 4396.01 e. During 2017 the cost of sales that P recognizes is: 1892.85 f. During 2017 the change in the contract in progress account is: 2503.16 g. During 2018 the revenue that P recognizes is: 11947.24 h. During 2018 the cost of sales that P recognizes is: 5543.33 i. During 2018 the change in the contract in progress account is: 6403.91 j. The total amount of revenue recognized over the life of the contract is: 19810