On January 1, 2020, Cardinal Construction Ltd. started a construction project for $5,500,000. Relevant data for 2020 and 2021 are as follows: Estimated remaining costs to complete Current year construction costs Current year billings Current year collections Instructions 2020 2021 $3,600,000 $1,300,000 1,200,000 -0- 4,100,000 1,400,000 4,000,000 1,500,000 Calculate the following amounts for each method listed in the table below (if amount is zero, write either "zero" or "0"-- do not leave the cell blank): Revenue Expense Contract Asset/Liability balance at Year end and indicate if debit (dr) or credit (cr) Percentage of Completion Method Zero Profit Method 2020 2021 2020 2021