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Assignment Beavis Construction Company was the low bidder on a construction project to build an earthen dam for $1,800,000. The project was begun in 2012 and completed in 2013. Cost and other data are presented below: 2012 2013 Costs incurred during the year $ 450,000 $1,400,000 Estimated costs to complete 1,050,000 0 Billing costs to complete 400,000 1,400,000 Cash collections during the year 300,000 1,400,000 Instructions 1. Prepare all entries for 2012 and 2013 for Marcos under