The red cell is wrong. Can you show me calculation to get the right answer using completed-conrtact method? Thanks!

Ayayai Construction Company began operations on January 1, 2020. During the year, Ayayai Construction entered into a contract with Lundquist Corp. to construct a manufacturing facility. At that time. Ayayai estimated that it would take 5 years to complete the facility at a total cost of $4,531,000. The total contract price for construction of the facility is $ 5,943,000. During the year. Ayayai incurred $1,196,140 in construction costs related to the construction project. The estimated cost to complete the contract is $ 4,240,860. Lundquist Corp. was billed and paid 24% of the contract price. Prepare schedules to compute the amount of gross profit to be recognized for the year ended December 31, 2020, and the amount to be shown as "costs and recognized profit in excess of billings" or "billings in excess of costs and recognized profit" at December 31, 2020, under each of the following methods. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses eg. (45). If answer iso, please enter O. Do not leave any fields blank.) (a) Completed-contract method. Gross Profit to be recognized 111320 Computation of Billings on Uncompleted Contract in Excess of Related Costs under Completed-Contract Method Construction Costs incurred During the Year 1196140 Partial Billings on Contract -1426320 $ -230180