In 2018, WWF company entered into a contract to construct a road for Santa Clara County for $10 million. The road was done in 2020. This is data related to the contract:

2018 2019 2020

Cost Incurred during year $2,580,000 $4,042,000 $2,175,800

Estimated costs to do as of year-end $6,020,000 $1,978,000 $-

Billings during the year $2,060,000 $4,562,000 $3,378,000

Cash collection during the year $1,830,000 $4,200,000 $3,970,000

What are the amount of revenue and gross profit (loss to be recognized in each of the 3 years?