Please explain where/how you get numbers. I am really struggling to understand this section.

2. Prepare the journal entries to record (a) costs incurred, (b) progress billings, (c) collections, and (d) any revenue or expense recognition. - Note: Use the result EXACTLY as displayed above in the calculations below. - Note: If a journal entry isn't required on any of the dates shown, select "N/A-debit" and "N/A-credit" as the account names and leave the Dr. and Cr. answers blank (zero Required 1. The company accounts for revenue over time. Compute the percent complete at the end of the first year. 2. Prepare the journal entries to record (a) costs incurred, (b) progress billings, (c) collections, and (d) any revenue or expense recognition. - Note: Use the result EXACTLY as displayed above in the calculations below. -Note: If a journal entry isn't required on any of the dates shown, select "N/A-debit" and "N/A-credit" as the account names and leave the Dr. and Cr. answers blank (zero)