Turner Inc. began work on a $$7,000,000$ non$-$cancellable contract in $2023$ to construct an office building. During $2023,$ Turner incurred costs of $$1,700,000,$ billed its customers for $$1,200,000($non$-$refundable$),$ and collected $$960,000.$ At December $31,2023,$ the estimated future costs to complete the project totalled $$3,300,000.$

Prepare Turner's $2023$ journal entries using the percentage$-$of$-$completion method. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.

List all debit entries before credit entries.$)$