Please help, and explain the steps. Not sure if my calculations were wrong.

Brief Exercise 18 - 24 \\+ Your answer is partially correct . Try again . Bridgeport Construction Company began work on a $ 424, 200 construction contract in 2017 . During 2017 , Bridgeport incurred costs of $ 278 , 8:00 , billed its customer for $ 217, 100 , and collected $ 175, 200 . At December 31 , 2017 , the estimated additional costs to complete the project total $ 163 , 400 . Prepare Bridgeport's journal Entry to record profit or loss , if any , using ( a ) the percentage - of - completion method and ( b) the completed - contract method . ( Credit account titles are automatically indented when amount is Entered . Do not indent manually . If no entry is required, Select "No Entry" for the account titles and Enter ! for the amounts . Round percent value to 2 decimal places , E.J. 52. 75 and final answers to O decimal places, E .J. 5, 275.) NO . Account Titles and Explanation Debit Credit ( 2)| Construction EXPENSES 28:545 1 Construction in Process 18:000 Revenue from Long - Term Contracts 257451 \\LOSE from Long - Term Contracts 1800 0 Construction in Process 18:000