On January $1,2020,$ assume that Twister Construction Company agreed to construct an observatory for Smartmouth College for $141$ million. Smartmouth

College must pay $$70\mathrm{.}500$ million upon signing and $$35\mathrm{.}250$ million in $2021$ and $2022.$ Expected construction costs are $$21\mathrm{.}150$ million for $2020,$ $$52\mathrm{.}875$ million

for $2021,$ and $$31\mathrm{.}725$ million for $2022.$

Assuming Twister uses the percentage $-$ of $-$ completion method, indicate the following $($in millions of dollars, rounded to three decimal places$)$:

Net contract gain $($loss$)$ for $2020.$

Net contract gain $($loss$)$ for $2021.$

Net contract gain $($loss$)$ for $2022.$

Balance in the Construction in Process account on December $31,2020.$

Balance in the Construction in Process account on December $31,2021.$

Balance in the Construction in Process account on December $31,2022.$