Sad Construction Company uses the percentage-of-completion method when total con- struction costs can be estimated. Sad is building an office building for Porter Company for $10,000,000 with the following details: 12/31/2004 12/31/2005 12/31/2006 Costs incurred to date $2,000,000 $3,500,000 $6,500,000 Estimated costs to complete 6,000,000 4,500,000 1,500,000 Billings to date 6,000,000 8,000,000 10,000,000 Collections to date 3,000,000 5,500,000 10,000,000 Required: 1. Prepare all journal entries for 2004 that Sad should make for this job. 2. Prepare all journal entries for 2005 that Sad should make for this job